new directors special education finance academy - missouri … · 2019-08-07 · new directors...

8:00 Breakfast and Registration

9:00 Introduction, Overview, Guest Speakers

9:30 Acronymns and Navigating the Special Education Finance WebpageActivity 1: Acronym List

9:45 Funding SourcesActivity 2: Know Your District Funding

10:00 Understanding a General LedgerActivity 3: Meet Your General Ledger

10:15 Coding Special Education ExpendituresActivity 4: Can You Code the Sped Expenditures?

10:45 Break

11:00 Cash ManagementActivity 5: Are These Payment Requests Compliant?Activity 6: Complete a Journal Entry Correction

11:30 Obligation of FundsActivity 7: Can IDEA Funds Be Used?

11:45 Period of Availability

12:00 Working Lunch (Complete the General Ledger Checklist)

1:00 Allowable Use of Funds

1:45 Determining How to Use Your FundsActivity 8: Should IDEA Funds Be Spent on This?

2:00 MOSIS

2:30 Break

2:45 Time and EffortActivity 9: Which Time and Effort Documentation Applies?

3:45 Paying Staff Federal FundsActivity 10: How to Determine Federally Paid Staff

4:00 Adjourn

NEW DIRECTORS SPECIAL EDUCATION FINANCE ACADEMY AGENDA - TUESDAY, JULY 23

8:00 Breakfast (Roundtable Discussions on Accounting Systems & Accounting Manual)

9:00 Proportionate ShareActivity 11: How Much Should Be Charged to Proportionate Share?

9:30 CEIS

9:45 Early Childhood Special Education

10:00 How Federal Funds are Calculated

10:30 Break

10:45 Maintenance of EffortActivity 12: Meeting Maintenance of Effort

12:00 Working Lunch (ePeGs Reports)

1:00 ePeGS OverviewActivity 13: Your District Budget ApplicationActivity 14: Reporting ASBR and FER ExpendituresActivity 15: Making a Payment Request

2:00 Break

2:30 Tiered MonitoringActivity 16: Tiered Monitoring Activity

3:30 Questions and Answers

4:00 Adjourn

NEW DIRECTORS SPECIAL EDUCATION FINANCE ACADEMYAGENDA - WEDNESDAY JULY 24

DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION

CERTIFICATE OF ATTENDANCE Presented to:

NEW DIRECTORS SPECIAL EDUCATION FINANCE ACADEMY

Jefferson City, MO

July 23-24, 2019

Shelley Woods, Coordinator

NEW DIRECTORS SPECIAL EDUCATION FINANCE ACADEMY

July 23-24, 2019

EVALUATION

Indicate Primary Role:

○ Special Education Director ○ Bookkeeper/Finance ○ Other: ___________________

What other topics do you think should be covered during the finance portion of the academy?

Comments:____________________________________________________________________

______________________________________________________________________________

Do you have any suggestions for improving the finance portion of the academy?

Comments:____________________________________________________________________

______________________________________________________________________________

Do you have any feedback for the presenters on their presentation skills?

Comments:____________________________________________________________________

______________________________________________________________________________

Other Comments or Concerns:_____________________________________________________

______________________________________________________________________________

______________________________________________________________________________

______________________________________________________________________________

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NEW DIRECTORS FINANCE ACADEMY

JULY 2019

SPECIAL EDUCATION FINANCE PRESENTS:

DAY 1 TOPICS• Introduction, Overview, Handouts• Guest Speakers• Acronyms and Navigating the Sped Finance Web Page• Funding Sources• Understanding a General Ledger• Coding Special Education Expenditures• Cash Management• Obligation of Funds• Period of Availability• Allowable Use of Funds• Determining How to Use Your Funds• MOSIS• Time and Effort• Paying Staff Federal Funds

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DAY 2 TOPICS• Proportionate Share• CEIS• How Federal Funds are Calculated• Understanding Your Federal Allocation• Early Childhood Special Education• Maintenance of Effort• ePeGS Overview• Payment Requests• Tiered Monitoring• Questions and Answers

SURVIVING YOUR FIRST YEARAaron Berendzen, Director of Special ServicesSarah Rader, Manager of Business Services

GUEST SPEAKER:

ELDON PUBLIC SCHOOLS

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ACTIVITY 1

ACRONYM LIST

Find the following Acronyms on the Acronym Handout:

ASBR FER LEA CEISDESE FTE MOE FYECSE HNF Part B SPEDePeGS IDEA SEA CMIA

HANDOUT

GO TO NEXT PAGE FOR HANDOUT

ACTIVITY 1: ACRONYM LIST

ASBR Annual Sectretary of the Board ReportCAP Corrective Action PlanCD/CDC County District/County District CodeCEIS Coordinated Early Intervening ServicesCEP Community Eligibilty ProvisionCMIA Cash Management Improvement ActCOOP CooperativeDESE MO Department of Elementary and Secondary EducationECSE Early Childhood Special EducationEDGAR Education Department General Administrative RegulationsePeGs Electronic Planning and Electronic Grants System - Budget Application, Payement Request, FERESY Extended School YearFAIN Federal Award Identification NumberFAPE Free Appropriate Public EducationFER Final Expenditure ReportFRL Free and Reduced LunchFTE Full Time EmployeeFY Fiscal YearGL General LedgerHNF High Need FundIDC Indirect Cost RateIDEA Individuals with Disabilities ActIEP Individualized Education ProgramJEC Journal Entry Correction/Journal VoucherJV Journal Voucher/Journal Entry CorrectionLEA Local Education Agency (School District)LTE Local Tax EffortMOE Maintenance of EffortMSB Missouri School for the BlindMSD Missouri School for the DeafMSSD Missouri School for the Severely DisabledPAR Personnel Activity ReportPart B IDEA Federal FundingPD Professional DevelopmentPO Purchase OrderPPF Public Placement FundPS/Prop Share Proportionate Share for Parentally Placed Private School/Home School StudentsRFB Readers for the Blind FundSEA State Education Agency (DESE)SET Schoolwide Evaluation ToolSPED Special EducationSWIS Schoolwide Information SystemT&E Time and EffortUGG Uniform Grant Guidance

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SPED FINANCE WEBPAGE

8

FUNDING SOURCES

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State

Local

Federal

County

StateLocalFederalCounty

SPECIAL EDUCATION REVENUE SOURCES

LOCAL REVENUE SOURCES

DescriptionRevenue

CodeAmount

Current Taxes 5111 2,581,707Proposition C 5113 1,340,123City Sales Tax 5117 56,423Regular Day School Tuition 5121 23,121Transportation Fees From Patrons 5131 2,006Food Service Lunch Sales to Pupils 5151 198,064Student Organization Membership Dues 5173 21,478

LOCAL REVENUE IS NOT SPECIFIC TO THE SPECIAL EDUCATION PROGRAM. ALL LOCAL REVENUE IS CONSIDERED ONE FUNDING SOURCE FOR SPECIAL EDUCATION.

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LOCAL REVENUE SOURCES

DescriptionRevenueCode

Amount

Current Taxes 5111 2,581,707Proposition C 5113 1,340,123City Sales Tax 5117 56,423

IT DOESN’T MATTER WHAT TYPE OF LOCAL FUNDING IS UTILIZED FOR SPECIAL EDUCATION. IT IS ALL COMBINED TO BE CONSIDERED ONE FUNDING SOURCE THAT IS TRACKED WITH ONE PROJECT CODE. THIS

MAY BE DIFFERENT FOR OTHER PROGRAMS.

Sped Salaries

500,000250,00010,000

Total Local

760,000

Transportation 5131 2,006

COUNTY REVENUE SOURCES

DescriptionRevenue

CodeAmount

Fines, Escheats, Overplus 5211 51,789State Assessed Railroad 5221 5,454County Stock Insurance Fund 5222 3,645

CAUTION: Using county funds for special education expenditures is generally not

necessary and creates another set of codes to track.

COUNTY REVENUE IS NOT SPECIFIC TO THE SPECIAL EDUCATION PROGRAM. ALL COUNTY REVENUE IS CONSIDERED ONE FUNDING SOURCE FOR SPECIAL EDUCATION.

FY19 is the first year districts have been required to report expenditures paid with county funds.

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COUNTY REVENUE SOURCES


Amount

Fines 5211 51,789Railroad 5221 5,454County Stock 5222 3,645

IT DOESN’T MATTER WHAT TYPE OF COUNTY FUNDING IS UTILIZED FOR SPECIAL EDUCATION. IT IS ALL COMBINED TO BE CONSIDERED ONE FUNDING SOURCE THAT IS TRACKED WITH ONE PROJECT CODE. THIS

MAY BE DIFFERENT FOR OTHER PROGRAMS.

Sped Salaries

25,0002,0001,000

Total County

28,000

• Expenditures paid with Local Revenue are reported separately in ePeGSsystem (Local Grid)

• Expenditures paid with County Revenue are reported separately inePeGS system (County Grid)

• Expenditures paid with Local and County Revenue are combinedtogether when determining Maintenance of Effort eligibility andcompliance (Calculations)

LOCAL AND COUNTY REVENUE

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STATE REVENUE SOURCES

DescriptionRevenue

CodeAmount

Basic Formula – State Monies 5311 7,000,977

Transportation State Aid 5312 201,841Basic Formula – Classroom Trust 5319 924,523Early Childhood Special Education (ECSE) 5314 2,253,476Small Schools Grant 5325 0Public Placement Fund (PPF) 5369 0High Need Fund State 5381 312,572

STATE REVENUE MAY OR MAY NOT BE SPECIFIC TO THE SPECIAL EDUCATION PROGRAM. ALL STATE REVENUE IS CONSIDERED ONE FUNDING SOURCE FOR SPECIAL EDUCATION.

STATE REVENUE SOURCES


Amount

Basic Formula –State Monies

5311 7,000,977

TransportationState Aid

5312 201,841

Early ChildhoodSpecial Education (ECSE

5314 2,253,476

IT DOESN’T MATTER WHAT TYPE OF STATE FUNDING IS UTILIZED FOR SPECIAL EDUCATION. IT IS ALL COMBINED TO BE CONSIDERED ONE FUNDING SOURCE THAT IS TRACKED WITH ONE

PROJECT CODE. THIS MAY BE DIFFERENT FOR OTHER PROGRAMS.

Sped Salaries

1,500,000

750,000

100,000

Total State

2,350,000

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FEDERAL REVENUE SOURCES

DescriptionRevenue

CodeAmount

IDEA Part B Entitlement 5441 495,250ECSE Federal 611 5442 200,223ECSE Federal 619 5442 15,412High Need Fund Federal 5437 22,900Assistive Technology Grant 5437 0Non‐IDEA Special Education Grants 5438 0Medicaid 5412 0

FEDERAL REVENUE IS SPECIFIC TO THE SPECIAL EDUCATION PROGRAM. ALL FEDERAL REVENUE HAS TO BE TRACKED SEPARATELY.

FEDERAL REVENUE SOURCES


Amount

IDEA Part B Entitlement

5441 495,250

ECSE Federal 611 5442 201,841

High Need Fund Federal

5437 22,900

FEDERAL REVENUE IS NOT COMBINED. EACH FEDERAL REVENUE SOURCE MUST BE KEPT SEPARATE AND TRACKED SEPARATELY. THIS REQUIREMENT APPLIES TO ALL FEDERAL

PROGRAMS.

Sped Salaries

495,250

200,000

22,000

Sped Salaries

495,250

200,000

22,000

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ASBR DISTRICT REVENUE AMOUNTS

ACTIVITY 2

KNOW YOUR DISTRICT FUNDING

Determine the amount of state, local/county, and federal revenue your district receives.

Determine the amount of state, local/county, and federal revenue your district spent on special education.

HANDOUT

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21

UNDERSTANDING A GENERAL LEDGER

CODING DESCRIPTION OF EXPENDITURE BUDGETED AMOUNT

YTD AMOUNT

MONTHLY AMOUNT

SUBTOTALS

FUNCTION CODES

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QUERYING A GENERAL LEDGER

• Pulling reports from the accounting system based on specificcoding parameters.

• Any expenditure data reported in ePeGS should be based onaccounting system queries and not spreadsheets, manualcalculations, guesses, estimates, etc.

• Contact software vendors for instructions on running systemreports and queries.

• EX: Query for Source Code 4, Project Code 43703, Month = $3,000

ACTIVITY 3

MEET YOUR

GENERAL LEDGER

Use your district general ledger to find the following main components: Function Code, Object Code, Building Code, Source Code, Project Code, description, budget amount, ytd amount, monthly amount, how your

general ledger is sorted, etc.

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25

CODING SPECIAL EDUCATION EXPENDITURES

ACCOUNTING CODE STRUCTURE

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FUND TYPE

The Fund Type consists of two basic elements: the first two digits indicate the type of fund and the last digit indicates the fiscal year.

FUND TYPE

3 Digits

FUND TYPE CODES

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FUNCTION CODE

The Function Code describes the action, purpose, or program for which activities are performed.

FUNCTION CODE

4 Digits

FUNCTION CODE

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FUNCTION CODE

4 Digits

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OBJECT CODE

The Object Code describes the service or commodity obtained as a result of a specific expenditure.

OBJECT CODE

4 Digits

OBJECT CODE (Roll‐up Categories)

OBJECT CODE

4 Digits

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LOCATION CODE

The Location Code refers to individual campuses within a district and individual components within the administration, school service, and maintenance and operation divisions.

LOCATIONCODE

4 Digits

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LOCATION CODE (Examples)

LOCATIONCODE

The district must use DESE’s Core Data building codes to distinguish separate campuses. Expenditures can only be coded to locations where student data is reported (Core Data, Screen 16). Expenditures must be prorated among buildings, either by the district or by DESE, depending on the function code where cost is reported.

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ALLOCATION OF COSTS BY BUILDINGDistricts/LEAs must report current year expenditures by building in the ASBR. Expenditures will be allocated either by DESE or the district.

Function Codes DESE Prorates

• District can code cost to one location code; OR

• District can leave location code blank; OR

• District can use zeros for location code

• District can use various methods to code costs to locations.

Function Codes District Prorates

ALLOCATION OF SPED FUNCTION CODESRED = Allocated by DESE BLACK = Allocated by District(use any location code, leave blank, use zeros)

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One Building Multiple Buildings District‐Wide

Location Codes: Use 1 location code Use multiplelocation codes

Use all location codes

Allocation Method: No Allocation Necessary, code

total expenditure to 1 location code

Time spent within each building

Total Enrollment in each building

Students served in each

building/program

Students served in each building

Programs in each building

Total Enrollment in each building

ALLOCATING BY LOCATION

EXPENDITURE BY BUILDING REPORT CARD ‐ Inconsistent

0.00

100.00

200.00

300.00

400.00

500.00

600.00

700.00

800.00

High School1

High School2

MiddleSchool 1

MiddleSchool 2

ElementarySchool 1

ElementarySchool 2

Expendituresper Enrollmentper Building

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EXPENDITURE BY BUILDING REPORT CARD ‐ Consistent

0.00

100.00

200.00

300.00

400.00

500.00

600.00

700.00

800.00

High School1

High School2

MiddleSchool 1

MiddleSchool 2

ElementarySchool 1

ElementarySchool 2

Expendituresper Enrollmentper Building

SOURCE OF FUNDS

The Source of Funds Code is used to identify a subset of revenue used to fund a specific expenditure. Districts must assign a Source of Funds

Code to expenditures funded by each type of revenue.

SOURCE CODE

1 Digit

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SOURCE OF FUNDS

SOURCE CODE

1 Digit

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PROJECT CODE

The Project Code is used to identify an expenditure paid for with a specific source of revenue or part of a specific grant.

PROJECT CODE

5 Digits

Range of Codes Reserved for DESE Assignment

Range of Codes Open for District/LEA Use for Other Purposes

00001‐09999

12000, 12210, 12810 10000‐19999

20000‐29999

30000‐39999

40000‐49999

50000‐59999

60000‐69999

70000‐79999

80000‐89999

90000‐99999

PROJECT CODE ASSIGNMENT

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PROJECT CODES – FEDERAL FUNDSPROJECT DESCRIPTION ‐ FEDERAL FUNDS PROJECT CODE

Assistive Technology Reimbursement (5437) 43700Project Search Grant (5437) 43701Special Education Drop Out Prevention (5437) 43702Special Education High Need Fund ‐ Federal (5437) 43703Special Education SET Training (5437) 43704Special Education SWIS (5437) 43705State‐Wide Collaborative Work Initiative (IDEA funds 5437) 43706Special Education Transition (5437) 43707Special Education MO Model Districts (IDEA funds 5437) 43708State‐Wide Collaborative Work Initiative (SPDG funds 5438) 43800Special Education MO Model Districts (SPDG funds 5438) 43801IDEA Entitlement Funds, Part B IDEA (5441) 44100Prior Year IDEA Entitlement Funds, Part B IDEA (5441) 44199IDEA ‐ 611 ECSE (5442) 44200IDEA ‐ 611 ECSE (K‐12) (5442) 44203Prior Year IDEA ‐ 611 ECSE (5442) 44299IDEA ‐ 619 ECSE (5442) 44201IDEA ‐ 619 ECSE (K) (5442) 44204Prior Year IDEA ‐ 619 ECSE (5442) 44298

NOTE: ONLY SOURCE CODE 4 CAN BE USED WITH FEDERAL PROJECT CODES

= Most Commonly Used

PROJECT CODES – LOCAL FUNDS

NOTE: ONLY SOURCE CODE 1 CAN BE USED WITH LOCAL PROJECT CODES

PROJECT DESCRIPTION ‐ LOCAL FUNDS PROJECT CODE

Special Education Cooperatives (5811 Fiscal Agent Only) 12000

K‐12 Special Education Expenditure 12210

ECSE Expenditure 12810

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PROJECT CODES – COUNTY FUNDS

NOTE: ONLY SOURCE CODE 2 CAN BE USED WITH COUNTY PROJECT CODES

PROJECT DESCRIPTION ‐ COUNTY FUNDSPROJECT CODE



PROJECT CODES – STATE FUNDS

NOTE: ONLY SOURCE CODE 3 CAN BE USED WITH STATE PROJECT CODES

PROJECT DESCRIPTION – STATE FUNDSPROJECT CODE



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PROJECT CODES – ANY FUNDS

NOTE: ANY SOURCE CODE CAN BE USED WITH THESE PROJECT CODES

PROJECT DESCRIPTION ‐ ANY FUNDSPROJECT CODE

School Wide Pool Expenditure 40001

Early Learning Blended Expenditure 40002

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• Expenditures won’t pull into the FER correctly• Cannot determine federal expenditures and compliance with federalrequirements

• General Ledger won’t match FER or ASBR• May end up paying for non‐special education expenditures

CONSEQUENCES OF INCORRECT CODING

IDENTIFICATION OF AWARDS

• Uniform Grant Guidance (UGG) requires the identification of all federal grant awards within the accounting system.

• DESE has created a Federal Award Identification spreadsheet districts can utilize if the accounting system cannot accommodate the required components.

• Required Components:o Federal Award Identification Number (FAIN)o CFDA Title and Numbero Fiscal Year of Awardo Name of the Federal Awarding Agencyo Name of Pass‐Through Entityo Accounting Code Used to Identify Grant Expenditures

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Required component (i.e. FAIN, CFDA, Federal Awarding Agency, etc.) can be found on the Special Education IDEA Part B Grant Allocations document found at: http://dese.mo.gov/financial‐admin‐services/special‐education‐finance/part‐b‐

funding‐and‐allocations.

IDENTIFICATION OF AWARDS SPREADSHEETFederal Award Identification

CFDA Title CFDA Number

Federal Award Identification Number (FAIN)

Fiscal Year of Award Name of Federal Agency Name of Pass‐Through Entity

Accounting Code Used to Identify

Grant Expenditures

Career Education Secondary Sal Reimb 84048A V048A190025 FY19 US Department of Education MO DESE 42701

Spec Ed Part B Entitlement 84027A H027A180040 FY19 US Department of Education MO DESE 44100

Spec Ed Part B Entitlement 84027A H027A190040 FY19 US Department of Education MO DESE 44100

ECSE‐Federal (611) 84027A H027A190040 FY19 US Department of Education MO DESE 44200

ECSE‐Federal (619) 84173A H173A190103 FY19 US Department of Education MO DESE 44201

Title I 84010A S010A190025 FY19 US Department of Education MO DESE 45100

Title II.A 84367A S367A190024 FY19 US Department of Education MO DESE 46500

Curriculum Substitutes Pmt‐Fed 84369A S369A190026 FY19 US Department of Education MO DESE 42703

REAP 84.358A S358A190862 FY19 US Department of Education US Dept of ED 99999

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ACTIVITY 4

CAN YOU CODE THESE SPED EXPENDITURES?

Utilize the Sped Coding Cheat Sheet to complete the function code, object code roll‐up, location code, source code, and

project code for each expenditure.


HANDOUT

ACTIVITY 4: CAN YOU CODE THESE SPED EXPENDITURES?

Directions: Enter the function code, object code roll-up, example of a location code, source code, and project code for each expenditure.

1. High School Special Education Teacher paid with IDEA Part B federal revenue

2. Special Education Director paid with local revenue

3. Special Education Process Coordinator paid with IDEA Part B federal revenue and local revenue

4. Materials/Supplies for students for Occupational Therapy Services room paid with state revenue

5. Contracted Physical Therapist providing services to IEP students only in middle school andelementary school paid with local revenue

6. Equipment (i.e. laptop) purchased for use by Special Education Director paid with local revenue

XXX

FUND CODE FUNCTION CODE OBJECT CODE LOCATION CODE SOURCE CODE PROJECT CODE

XXX


XXX

XXX


XXX

XXX

XXX


XXX

XXX


XXX


ACTIVITY 4: CAN YOU CODE THESE SPED EXPENDITURES? (continued)

7. Speech Pathologist (employee) providing services to IEP students only in high school, middle school,and elementary school paid with state revenue

8. Instructional supplies for ECSE classroom paid with state revenue

9. Proportionate Share services for elementary aged child with services plan provided by SpecialEducation teacher paid with IDEA Part B federal revenue

10. Professional Development expenditure for Autism conference attended by Special EducationDirector paid with local revenue

11. ECSE Teacher paid with IDEA-611 ECSE federal, IDEA-619 ECSE federal and state revenue

12. Tuition for high school student with disability to private agency (i.e. Great Circle) paid with HNFfederal revenue

XXX

XXX

XXX


XXX


XXX


XXX

XXX

XXX


XXX

XXX

XXX


XXX


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RESOURCES:

Sped Expenditure Coding Sheethttps://dese.mo.gov/sites/default/files/sef‐CodingGuidance.pdf

Sped Expenditure Coding FAQhttps://dese.mo.gov/sites/default/files/sef‐CodingFAQ.pdf

Sped Cooperative Coding Guidancehttps://dese.mo.gov/sites/default/files/sef‐CoopExpenditures.pdf

Fiscal Monitoring Guidehttps://dese.mo.gov/sites/default/files/sef‐GeneralLedgerJournalEntryCorrectionForm.pdf

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CASH MANAGEMENT

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CASH MANAGEMENT

• Cash Management is the process of requesting, receiving, tracking,and disbursing federal funds.

• Federal funds can only be requested on a reimbursement basis,meaning the expenditure has occurred when funds are requested.

• All federal funds must be tracked separately with a project code.• All federal funds must “tie” to specific expenditures as theexpenditure is coded in the general ledger or through a journalentry correction.

• Federal funds must be disbursed and may not be held.

• The monthly general ledgers are compared to payment requests todetermine compliance with CMIA.

• Query general ledger for 4 source code and applicable federalproject codeo 44100 for Part Bo 44200 for ECSE 611o 44201 for ECSE 619

• The amount of expenditures coded in the general ledger at the timeof the payment request must equal the payment request amount.

COMPLIANCE WITH REQUESTING FUNDS

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REIMBURSEMENT BASIS

NON‐REIMBURSEMENT BASIS (OVERPAYMENTS)

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• Violating CMIA requires a return of federal revenue with interest.• Overpayments occur when the payment amount exceeds the expenditures coded in the general ledger as being paid with federal funds at the time of the payment request.

• Interest must be calculated even if it was not actually accrued because the potential was there to earn interest.

• Districts may keep any calculated interest up to $500 to offset administrative costs.

• Interest is calculated using the following formula:

OVERPAYMENTS

Amount of Overpayment

x Daily Federal Interest Rate

xNumber of BusinessDays Overpayment

was Held= Interest

Due

• Some payment amounts are unknown upfront and paidautomatically (i.e. High Need Fund payment, Assistive TechnologyGrant, etc.)

• The district/LEA must still “tie” these funds to specific expenditures• Federal revenue may be tied to specific expenditures through ajournal entry correction

COMPLIANCE WITH AUTOMATIC PAYMENTS

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• District receives payment of federal funds• A journal entry correction must be completed THE DAY FUNDS ARE RECEIVED to recode the expenditure with a 4 source code and federal project code to “tie” the funds to a specific expenditure• Pick a special education expenditure from the general ledger that was initially coded to a non‐federal project code (state, local, or county).

• Complete journal entry correction to change the funding source of the expenditure

• This may require the expenditure line to be split into 2 lines with 2 different funding sources

JOURNAL ENTRY CORRECTION

Step 1: Receive HNF Federal Funds in Payment Transmittal

Payment Transmittal $4,500.01 3/27/2020

Payment Year: 2019-20 Month: March

Deposit Date: 3/27/2020 Check/EFT Number: EF003241700658

Deposit Amount: $148,649.12

Revenue Code Revenue Name CFDA Number Federal Award Identification Number (FAIN) Monthly Payment Minus Bond Payment Direct Deposi Net Monthly Payment

5113 Prop C 38,865.19$ 38,865.19$

5311 Basic Formula-State Monies 139,098.00$ $51,107.00 87,991.00$

5312 Transportation 5,240.00$ 5,240.00$

5314 ECSE-State 2,033.06$ 2,033.06$

5437 Spec Ed High Need Fund-Federal 84027A H027A170040 4,500.01$ 4,500.01$

5441 Spec Ed Part B Entitlement 84027A H027A170040 10,019.87$ 10,019.87$

199,756.13$ $51,107.00 148,649.13$ TOTAL

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Step 2: Pick an Expenditure Coded to Non‐Federal Account in the General Ledger

FD FUNC OBJ LOC SRCEPROG DESCRIPTION BUDGET CURRENT MONTH

***FUNCTION CODE 1221: SPECIAL EDUCATION***02 1221 6111 1050 3 12210 SE CERTIFIED SALARY 135,000.00 15,500.01

MONTH: 3/2020 FISCAL YEAR: 2020GENERAL LEDGER

Step 3: Journal Entry Correction to Recode to Federal Special Education Account (4 source code and 43703 project code) by the Date Received

TRACE # FD ACCOUNT CODE ACCOUNT NAME POSTING DESCRIPTION AMOUNT

331 02 1221 6111 1050 3 12210 SE CERTIFIED SALARY CORRECTION HNF FED FUNDS -4,500.01331 02 1221 6111 1050 4 43703 SE CERTIFIED SALARY CORRECTION HNF FED FUNDS 4,500.01331 02 1221 6111 1050 3 12210 SE CERTIFIED SALARY CORRECTION HNF FED FUNDS 11,000.00

JOURNAL ENTRY CORRECTION3/27/2020

FD FUNC OBJ LOC SRCEPROG DESCRIPTION BUDGET CURRENT MONTH

***FUNCTION CODE 1221: SPECIAL EDUCATION***02 1221 6111 1050 3 12210 SE CERTIFIED SALARY 135,000.00 15,500.01

MONTH: 3/2020 FISCAL YEAR: 2020GENERAL LEDGER

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• If a journal entry correction is completed for payroll, must ensure allstaff complete the appropriate time and effort documentation.

• If a journal entry correction is completed for equipment, mustensure inventory requirements are met.

• If a journal entry correction is completed for purchased services,must ensure procurement procedures were followed.

JOURNAL ENTRY CONSIDERATIONS

• Funds must be disbursed as received and not held

• Biggest compliance concern is with summer payroll

• Can’t request all funds in June and then hold summer checks untilpayroll dates

• Options:o Pay Upfronto Pay Behindo Pay More Staff

COMPLIANCE WITH DISBURSING FUNDS

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ACTIVITY 5

ARE THESE PAYMENT REQUESTS COMPLIANT?

Compare payment requests to the monthly general ledger to determine if your district is in

compliance with Cash Management.

HANDOUT

ACTIVITY 5: ARE THESE PAYMENT REQUESTS COMPLIANT?

CASH MANAGEMENT ACTIVITY: Compare the Payment Request Amounts to the Monthly General Ledger to determine if the district was in compliance with Cash Management for each payment request. Calculate the earned interest for any overpayment to determine if the district must return interest to the Division.

Payment Request #1: October 2018

Total YTD IDEA: ____________ In Compliance? □ Yes □ No

Payment Request #2: April 2019


October 2018FUNC OBJ LOC SRCE PROG BUDGET YTD MONTH

*** FUNCTION 1221 : SE SPECIAL EDUCATION AND RELATED SERVICES2 1221 6111 4020 4 44100 SE CERTIFIED SALARIES -28,711.00 7,177.75 3,089.752 1221 6111 4020 3 12210 SE CERTIFIED SALARIES -20,000.00 8,177.75 4,089.751 1221 6151 4020 3 12210 SE SALARY NONCERT -45,000.00 5,505.25 1,125.001 1221 6211 4020 3 12210 SE CERT TEACHER RETIREMENT -5,000.00 2,775.00 200.002 1221 6211 4020 3 12210 SE NONCERT TEACHER RETIREMENT -5,000.00 1,500.50 750.752 1221 6231 4020 3 12210 SE SOCIAL SECURITY -5,000.00 2,250.00 1,125.001 1221 6232 4020 3 12210 SE MEDICARE -5,000.00 775.00 450.002 1221 6241 4020 3 12210 SE MEDICAL INSURANCE -5,000.00 2,525.75 150.752 1221 6410 4020 3 12210 SE SUPPLIES -2,500.00 1,250.00 205.25

SUB TOTAL -121,211.00 31,937.00 11,186.25

GENERAL LEDGER

FD

April 2019FUNC OBJ LOC SRCE PROG BUDGET YTD MONTH

*** FUNCTION 1221 : SE SPECIAL EDUCATION AND RELATED SERVICES2 1221 6111 4020 4 44100 SE CERTIFIED SALARIES -28,711.00 12,355.50 3,089.752 1221 6111 4020 3 12210 SE CERTIFIED SALARIES -20,000.00 16,120.00 3,225.001 1221 6151 4020 3 12210 SE SALARY NONCERT -45,000.00 25,550.00 1,250.001 1221 6211 4020 3 12210 SE CERT TEACHER RETIREMENT -5,000.00 4,250.25 225.252 1221 6211 4020 3 12210 SE NONCERT TEACHER RETIREMENT -5,000.00 3,525.50 725.002 1221 6231 4020 3 12210 SE SOCIAL SECURITY -5,000.00 3,750.00 1,150.001 1221 6232 4020 3 12210 SE MEDICARE -5,000.00 2,550.25 425.002 1221 6241 4020 3 12210 SE MEDICAL INSURANCE -5,000.00 4,250.75 150.752 1221 6410 4020 3 12210 SE SUPPLIES -2,500.00 1,750.50 0.00

SUB TOTAL -121,211.00 74,102.75 10,240.75

GENERAL LEDGER

FD

ACTIVITY 5: ARE THESE PAYMENT REQUESTS COMPLIANT?

Payment Request #3: June 2019


The district must calculate the amount of interest earned from the overpayment and submit the interest calculation to the Division. Interest is calculated by taking the amount of the overpayment multiplied by the daily Federal Daily Interest Rate for the fiscal year when the overpayment occurred, and then multiplied again by the number of business days the payments were held. Business days are counted from the day the funds were received to the day the check is cut. The number of business days counted should only include those days where the funds were unexpended and the district had the opportunity to earn interest on the unexpended funds. Any interest earned over $500 per year on the Federal payments must be calculated and returned to the Division.

See the example below for further clarification.

$50,000 Overpayment *.0000396 FY18 Federal Daily Interest Rate *50 Business Days = $39.25 Interest

$ X 0.0000396 X 95 = $ Amount of

Overpayment FY18 Federal Daily Interest

Rate # of Business

Days Interest Earned

June 2019FUNC OBJ LOC SRCE PROG BUDGET YTD MONTH

*** FUNCTION 1221 : SE SPECIAL EDUCATION AND RELATED SERVICES2 1221 6111 4020 4 44100 SE CERTIFIED SALARIES -28,711.00 28,711.00 6,178.002 1221 6111 4020 3 12210 SE CERTIFIED SALARIES -20,000.00 19,975.25 6,450.251 1221 6151 4020 3 12210 SE SALARY NONCERT -45,000.00 44,950.00 3,750.501 1221 6211 4020 3 12210 SE CERT TEACHER RETIREMENT -5,000.00 4,850.25 775.252 1221 6211 4020 3 12210 SE NONCERT TEACHER RETIREMENT -5,000.00 4,925.00 2,175.502 1221 6231 4020 3 12210 SE SOCIAL SECURITY -5,000.00 4,895.50 3,475.251 1221 6232 4020 3 12210 SE MEDICARE -5,000.00 4,750.75 3,425.502 1221 6241 4020 3 12210 SE MEDICAL INSURANCE -5,000.00 5,225.00 525.752 1221 6410 4020 3 12210 SE SUPPLIES -2,500.00 2,495.25 525.25

SUB TOTAL -121,211.00 120,778.00 27,281.25

GENERAL LEDGER

FD

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ACTIVITY 6

COMPLETE A JOURNAL ENTRY CORRECTION

COMPLETE A JOURNAL ENTRY CORRECTION


HANDOUT

ACTIVITY 6: COMPLETE A JOURNAL ENTRY CORRECTION

MONTHLY PAYMENT TRANSMITTAL

The district receives an HNF federal payment in the amount of $2,251.50 on March 27, 2018.

GENERAL LEDGER INFORMATION

The district general ledger for March with special education expenditures originally coded as being paid with state revenue (3).

JOURNAL ENTRY CORRECTION PROCESS

Complete a Journal Entry Correction for a certified salary expense from the March 2018 general ledger. Recode the expenditure in the general ledger as being paid with HNF federal revenue utilizing a 4 source code and a 43703 project code. Code the remaining expenditure from the line item as being paid with state revenue.

JOURNAL ENTRY CORRECTION 3/27/2018

Fund Function Object Location Source Project Description Amount

OTHER CONSIDERATIONS

As a result of the journal entry correction, what additional actions must be taken by the district?

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RESOURCES:

CMIAhttps://dese.mo.gov/financial‐admin‐services/cash‐management‐plan

Payment Request Due Dateshttps://dese.mo.gov/financial‐admin‐services/special‐education‐finance/special‐education‐finance‐due‐dates

General Ledger Journal Entry Correction Form https://dese.mo.gov/sites/default/files/sef‐GeneralLedgerJournalEntryCorrectionForm.pdf


80

OBLIGATION OF FUNDS

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• To obligate funds is to reserve, commit, or set‐aside for a specificactivity or purpose.

• Federal funds cannot be obligated until the Budget Application issubmitted or July 1st, whichever date is later.

OBLIGATION OF FUNDS

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OBLIGATION EXAMPLESExamples Date Budget

Application Submitted

Date District Can Obligate Funds

Date the Obligation was Made Use Federal Funds?

Sped Teacher Payroll June 12, 2019 July 1, 2019 July 25, 2019 (date began work) Yes

Sped Director Payroll July 31, 2019 July 31, 2019 July 10, 2019 (date began work) No

Purchase Order‐Sped Textbooks June 1, 2019 July 1, 2019 July 5, 2019 (date PO created) Yes

Purchase Order‐Balance Seats June 1, 2019 July 1, 2019 June 15, 2019 (date PO created) No

OT/PT Contracted Services June 15, 2019 July 1, 2019 July 1, 2019 (date contract signed) Yes

Handicapped Transp Contract July 1, 2019 July 1, 2019 May 15, 2019 (date contract signed) No

*Was Budget Application submitted prior to July 1st? If yes, use July 1st as the date district can begin obligating federal funds. Ifsubmitted after July 1st, use the date the Budget Application was submitted as the date district can begin obligating funds.

• Utilize state, county, or local funds to pay expenditures that were obligated prior to the Budget Application being submitted or July 1st (whichever date is later).

• Do NOT use Federal funds

PRIOR OBLIGATIONS

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ACTIVITY 7

OBLIGATION OF FUNDS QUIZ

Utilize the Obligation Chart to determine if IDEA funds can be utilized for each obligation example.


HANDOUT

ACTIVITY 7 - OBLIGATION OF FUNDS QUIZ

Example I: Budget Application Submission Date: June 20, 2019 Purchase Order Issued: June 25, 2019 Can IDEA Part B funds be used for this purchase order? YES NO

Example II: Budget Application Submission Date: July 1, 2019 Purchase Order Issued: July 6, 2019 Can IDEA Part B funds be used for this purchase order? YES NO

Example III: Budget Application Submission Date: August 1, 2019 Employee Starts Work: July 18, 2019 Can IDEA Part B funds be used for July 15-30 payroll? YES NO

Example IV: Budget Application Submission Date: August 1, 2019 Employee Starts Work: August 18, 2019 Can IDEA Part B funds be used for August 15-31 payroll? YES NO

Example V: Budget Application Submission Date: July 15, 2019 Travel Taken: July 10, 2019 Can IDEA Part B funds be used for this travel? YES NO

Example VI: Budget Application Submission Date: June 10, 2019 Travel Taken: July 21, 2019 Can IDEA Part B funds be used for this travel? YES NO

Example VII: Budget Application Submission Date: July 10, 2019 Contract Signed: July 1, 2019 Can IDEA Part B funds be used for this contact? YES NO

Example VIII: Budget Application Submission Date: June 9, 2019 Contract Signed: July 1, 2019 Can IDEA Part B funds be used for this contact? YES NO

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RESOURCES:

Obligations Chart https://dese.mo.gov/sites/default/files/sef‐ObligationChart.pdf


88

PERIOD OF AVAILABILITY

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• The period of availability is from the substantial approval date of the budget application up until the date the FER is submitted (but no later than September 30)

• The district has 3 extra months (July, August, September) from the end of the fiscal year to continue to code expenditures and request funds

• This creates overlapping grant cycles where the district is coding expenditures for 2 fiscal years of grants simultaneously in the same general ledger

• This is very difficult to track and code – USE CAUTION!!

PERIOD OF AVAILABILITY

• Overlapping grant cycles means the district is coding expenditures for 2 different grant cycles simultaneously in the same general ledger.

• Must account for expenditures paid with prior year (FY19) grant funds and expenditures paid with new year (FY20) grant funds.

OVERLAPPING GRANT CYCLES

PRIOR YEAR GRANT

NEW YEAR GRANT

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OVERLAPPING GRANT CYCLES – ASBR/FER

July 1, 2018‐June 30, 2019

Expenditures

Input into FY19 ASBR

Auto Fill into FY19 FER

Overlapping July 1, 2019‐Sept 30, 2019 Expenditures

from FY19

Input into FY20 ASBR

Manually Add into FY19 FER,

Manually Deduct from FY20 FER.

Utilizing Prior Year Project Codes will help fix this issue, but codes aren’t effective until July 1, 2019.

IDEA Part B = 44199ECSE 611 = 44299ECSE 619 = 44298

OVERLAPPING GRANT CYCLES ‐ REPORTING

Item Reporting Year

Months July, August, September

Grant Cycle (ePeGS)

FY19 (Prior Year)

General Ledger FY20 (New Year)

Coding Use Prior Year Codes in FY20 General Ledger (44199, 44299, 44298)

ASBR FY20 (will not auto pull into Final Expenditure Report for correct year)Manual Adjustment will have to be made in FER

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• Can continue to request grant funds until September 30th as long as:o The obligation occurred prior to June 30th

o Have remaining grant fundso AND the FER has not been submitted

• Specific coding requirements must be met due to codingexpenditures from different grant years in the same general ledger

CONSIDERATIONS FOR OVERLAPPING GRANT CYCLES

TRACKING OVERLAPPING GRANT CYCLES

IDEA Part B federal project code indicates which grant funds are paying the expenditure(44100=FY20, 44199=FY19).

FUNC OBJ LOC SRCE PROG BUDGET YTD MONTH*** FUNCTION 1221 : SE SPECIAL EDUCATION AND RELATED SERVICES

200 1221 6111 4020 4 44100 SE CERTIFIED SALARIES -80,000.00 2,500.00 2,500.00200 1221 6111 4020 4 44199 SE CERTIFIED SALARIES -5,000.00 5,000.00 5,000.00200 1221 6111 1050 3 12210 SE CERTIFIED SALARIES -30,000.00 3,000.00 3,000.00

MISSOURI SCHOOL DISTRICT AGENERAL LEDGER

2019-2020

FD

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PAYMENT REQUESTS FOR OVERLAPPING GRANT CYCLES

JULY PAYMENT REQUEST JULY PAYMENT REQUEST

FY20 Grant (New Year) FY19 Grant (Prior Year)

$2,500 $5,000

MONTH*** FUNCTION 1221 : SE SPECIAL EDUCATION AND RELATED SERVICES

200 1221 6111 4020 4 44100 SE CERTIFIED SALARIES -80,000.00 2,500.00 2,500.00200 1221 6111 4020 4 44199 SE CERTIFIED SALARIES -5,000.00 5,000.00 5,000.00200 1221 6111 1050 3 12210 SE CERTIFIED SALARIES -30,000.00 3,000.00 3,000.00

FD

• District may make 2 payment requests in the same month for each

grant cycleFUNC OBJ LOC SRCE PROG BUDGET YTD

• Funds from a new grant cycle may not be used for obligations thatoccurred in the prior grant cycle.

• Ensure funds from the prior grant cycle are continuing to berequested and that new grant funds are not being utilized

CAUTION WITH OVERLAPPING GRANT CYCLES

OLD OBLIGATIONS CAN’T BE PAID WITH NEW GRANT YEAR FUNDS

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SUMMER PAYROLL

• June Payroll = FY19 General Ledger (coded as current year expenditure)• July Payroll = FY20 General Ledger (coded as prior year expenditure)• August Payroll = FY20 General Ledger (coded as prior year expenditure)

• Do NOT use new year (FY20) federal grant funds to pay

• Use prior year (FY19) federal grant funds to pay (because it was obligated during the Period of Availability)

• OR, can use state funds to pay

• OR, can use local funds to pay

• OR, can use county funds to pay

WHAT TO DO

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RESOURCES:

Summer Payhttps://dese.mo.gov/financial‐admin‐services/special‐education‐finance/fiscal‐monitoring


WORKING LUNCH: GENERAL LEDGER CHECKLIST

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101

ALLOWABLE USE OF FUNDS

IDEA Part B federal funds may be used for:• Special Education & Related Services

o Salaries and Benefitso Contracted Serviceso Equipment/Assistive Technologyo Supplieso Travelo Facilities/Construction (Capital Outlay)

• Coordinated Early Intervening Services• Proportionate Share• Schoolwide Pool


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• Is the expenditure required to implement an IEP?• Is the expenditure required to run the special education program?• Is there adequate documentation to justify and track the use of theitem/service by the special education program?


To determine if an expenditure is an allowable use of funds, the district should ask the following:


Special education costs paid with IDEA Part B federal funds must be tracked in the general ledger by source code “4” and project code “44100”.

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Special education salaries and benefits may be for teachers, paraprofessionals, ancillary/therapy service providers, special education director, process coordinator, etc.

If federal funds are expended for salaries & benefits, then must:• Payroll records must indicate the project code “44100”• Maintain time and effort documentation

https://dese.mo.gov/financial‐admin‐services/general‐federal‐guidance

• Code in MOSIS to special education course codes and program codes• Meet obligation timelines• Ensure compliance with cash management and period of availability (summer

payroll)

SPED SALARIES & BENEFITS

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Special education contracted services may be for diagnostic testing, ancillary/therapy service providers, transportation, private agency tuition, public placement tuition, cooperative fees, etc.

If federal funds are expended for purchased services, then must:• Follow procurement policy• Maintain bid and other required documentation• Check debarment and suspension site and maintain documentation of search results (if

over $25,000)• Meet obligation timelines• Ensure private agencies are approved through DESE• Track in the general ledger with an object code 63XX.

PURCHASED SERVICES

Special education travel expenditures may be for lodging, airfare, travel, mileage, registrations, etc.

If federal funds are expended for travel, then must:• Follow procurement policy• Maintain bid and other required documentation• Check debarment and suspension site and maintain documentation of search results (if

over $25,000)• Meet obligation timelines• Ensure district has written travel policy with defined reimbursements (per diems, travel

status, etc)• Attach travel justification statement with source documentation

TRAVEL

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Supplies are any item with a cost of less than $1,000 per unit.

If federal funds are expended for supplies, then must: • Only purchase supplies with federal funds that can leave an “audit trail” or are

trackable• Distribute purchases among multiple vendors (“Share the Love”)• Meet obligation timelines

SUPPLIES

Proportionate share is the amount of IDEA Part B federal funds that must be spent to provide special education services to parentally placed private, parochial, and home schooled children with disabilities ages 5‐21 who have been evaluated and determined eligible for special education services.

If district is required to use Federal funds for proportionate share, then must:• Report private, parochial, and home schooled children in MOSIS with a placement code of

2100.• Prorate expenditures based on logs/time spent with private, parochial, and home schooled

children.• Maintain time and effort documentation.• Track in general ledger by utilizing function code 1224 and/or 2557, source code 4, and project

code 44100.

PROPORTIONATE SHARE

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Coordinating Early Intervening Services (CEIS) is the use of up to 15% of IDEA Part B federal funds on students who have not been identified as needing special education, but who are in need of additional academic or behavioral supports to succeed in the general education environment.

If federal funds are expended for CEIS, then must:• Complete the CEIS report form in ePeGS.• Prorate expenditures based on logs/time spent with CEIS students.• Maintain time and effort documentation.• Track in general ledger by utilizing function code 1223, source code 4, and project code 44100.

CEIS

Equipment is an article of non‐expendable, tangible property having a useful life of more than one year and an acquisition cost of $1,000 or more per unit.

If federal funds are expended for equipment, then must: • Obtain prior approval through ePeGS.• Maintain one MASTER inventory listing for equipment with all required components.• Add equipment to the master inventory listing as it is purchased.• Complete physical inventory at least every two years.• Attach a physical label (not easily removable) to the equipment.• Meet obligation timelines• Follow equipment disposition requirements.

EQUIPMENT/TECHNOLOGY

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Capital Outlay is defined as construction, renovation, purchase of real estate, or purchase of vehicles.

If federal funds are expended for capital outlay, then must:• Obtain prior approval through ePeGS.• Comply with the following:

o Uniform Federal Accessibility Standardso Americans with Disabilities Accessibility Guidelineso Davis‐Bacon Wage Rate Provisionso Missouri Minimum Standards for School Buses (if applicable)

• Meet obligation timelines• Follow specific capital outlay disposition requirements.

CAPITAL OUTLAY

• Complete both IDEA Part B and NCLB budget applications in ePeGS.• Determine amount of funds to pool based on allowed amount.

SCHOOLWIDE POOL

The schoolwide pool program provides districts more flexibility in serving students, by improving all structures that support student learning by combining all resources, as opposed to providing services to identified, individual students.

If federal funds are expended for schoolwide pool, then:

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IDEA Part B federal funds that are not directed 100% towards Special Education must be prorated.

PRORATING EXPENDITURES

PRORATING EXPENDITURES

Spec Ed Students ÷ Total Population × Total Cost = Prorated Sped Cost

Spec Ed Teachers ÷ Total Teachers × Total Cost = Prorated Sped Cost

Spec Ed Classrooms ÷ Total Classrooms × Total Cost = Prorated Sped Cost

Sped Ed Square Feet ÷ Total Square Feet × Total Cost = Prorated Sped Cost

Spec Ed Caseload Minutes ÷ Total Caseload Minutes × Total Cost = Prorated Sped Cost

Expenditures do not have to be prorated in cases where there is an incidental benefit to non‐special education students. To determine incidental benefit, ask these questions:

• Is there any substantial additional cost from the participation of non‐disabled students?o Yes→ no incidental benefit; must prorate expenditureso Example: Picking up non‐disabled peers on established bus route

• Is the item used more by non‐disabled students than disabled students?o Yes→ no incidental benefit; must prorate expenditureso Example: Supplemental reading program

• Is the item used more than 20% of the time by non‐disabled students?o Yes→ no incidental benefit; must prorate expenditureso Example: Playground

EXCEPTION TO PRORATING

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RESOURCES:

Allowable Costs and Requirements Charthttps://dese.mo.gov/sites/default/files/sef‐IDEA‐AllowableCostsRequirementsChart.pdf

IDEA Requirements Quick Referencehttps://dese.mo.gov/sites/default/files/sef‐PartB‐Regulations.pdf


118

DETERMINING HOW TO USE YOUR FUNDS

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• Determine what federal requirements have to be met to use federal funds for theexpenditureo Obligation Dateo Time and Effort vs. Bidding vs. Disposition Requirementso Multiple programs

• Ensure the expenditure isn’t used as a match or expenditure source for another federalprogramo Claiming individual on Medicaid Rostero Match or Maintenance of Effort for Title

• Plan for the futureo Retirementso Student Graduationso Unexpected expenditures that exceed bidding thresholds

PROCESS FOR DETERMINING HOW TO SPEND FUNDS

• Weigh the benefits/disadvantageso Paying teachers federal funds vs. paraprofessionals (Medicaid claiming)

• Determine the amount of coding involvedo County Fundso Number of Locations

• Consider the time required to track the expenditureo Prior Year/Overlapping Fiscal Yearso Annual physical inventory

• Ensure the expenditure is trackable and has a sufficient audit trail

PROCESS FOR DETERMINING HOW TO SPEND FUNDS

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Only purchase items with federal funds that can leave a clear “audit trail” or are that are traceable or can be tracked.

Audit Trail Example Items:• Salary and Benefits (Payroll)• Equipment (Inventory)• Professional Development (Certificates of Attendance)• Purchased Services (Contract & Logs)• Classroom Books

Non‐Audit Trail Example Items: • Reams of Paper• General Supplies

AUDIT TRAIL

Local Tax Effort (LTE)/Billbacks ‐ Code to 1911 Promotional Items (pens, bags, T‐shirts, etc.)

Payments to State Schools (LTE) – Code to 1911 Income Generating Activities (i.e. life skills classroom bake sale)

Medicaid Billing Fees – Code to 2529 Principal/Administrative Salaries That Have Not Been Prorated

Recreational Field Trips Alcoholic Beverages

Classroom Parties Audit Costs

General Education Expenditures *(except for CEIS and incidental benefit ) Fines and Penalties

Petty Cash Lobbying

Entertainment Legal Fees Related To Child Compliant/Due Process

District‐wide Training (unless it is geared specifically towards special education)

Materials & Supplies Deemed Unnecessary For Sped Program Requirements

UNALLOWABLE USE OF IDEA FEDERAL FUNDS

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RESOURCES:


ACTIVITY 8

SHOULD IDEA FUNDS BE SPENT ON THIS?

Determine if IDEA Part B funds may be used for the expenditures listed on the activity sheet.

HANDOUT

Should the district utilize any IDEA Part B federal funds for the following expenditures?

Special Education Director Yes No

Special Education Teacher Claimed on Medicaid Roster Yes No

Speech Language Pathologist Yes No

Principal Yes No

Reading Coach/Intervention Specialist Yes No

ABA Therapist Yes No

Bookkeeper Yes No

Special Education Secretary Yes No

Liaison at Residential Facility Yes No

Spedtrack Renewal Yes No

Special Education Cooperative Membership Fee Yes No

MOCASE Membership Fee Yes No

National Association fo Sped Directors Webinar Series Yes No

Dropout Prevention Conference Yes No

Restraint Training for all District/LEA Staff Yes No

New ADA Ramp Yes No

Automatic ADA Doors Yes No

Security Cameras on Bus Yes No

Bus Barn Dispatcher Yes No

Special Education Bus Aide Yes No

Special Education Transportation Route Yes No

Car Seats for ECSE Students Yes No

New Stove for Lifeskills/SACS classroom Yes No

Cafeteria Tables Yes No

Paint for the Resource Room Yes No

Refrigerator for Special Education Director Office Yes No

Calendars for Classrooms Yes No

Reams of Paper/General Supplies Yes No

Special Services Director Yes No

Laptops for Special Education Teachers Yes No

ACTIVITY 8: SHOULD IDEA FUNDS BE SPENT ON THIS?

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125

MOSIS

MOSIS/CORE DATA CODING

• MOSIS/Core Data Coding

o The department utilizes MOSIS/Core Data as a means to verify employees working inthe special education program

o Staff must be coded to an appropriate Special Education Program and Course Code(s)in MOSIS/Core Data

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Special Education Course and Program

Codes for Teaching Assignments

Special Education Course and Program

Codes for Non‐Teaching Assignments

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MOSIS/CORE DATA VERIFICATION

• The coding of staff in MOSIS/Core Data is verified for all employees working inthe special education program, but especially for staff who are paid with anyportion of federal funds, including:

o IDEA Part B federal fundso ECSE federal fundso HNF federal funds

• Special Education Director and/or Bookkeeper must communicate with staffresponsible for coding employees in MOSIS/Core Data to ensure staff paid withfederal funds are coded correctly to Special Education Program and CourseCodes.

MOSIS STAFF ASSIGNMENT REPORT

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To access the “Staff Assignments Report”

• Web Applica ons Menu→ Data Collec on Menu→ Reports→Special Reports

o Select School Yearo Select Schools (All or individual buildings),click Addo Select Programs (06, 09, 17, 19 for Special Education), click Addo Click Run Report

NOTE: Staff Assignment Data is reported in October of each year, so this report is not available until after the district’s data submission.

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RESOURCES:

Core Data Manualhttps://dese.mo.gov/data‐system‐management/manuals


134

TIME AND EFFORT

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TIME AND EFFORT• All staff paid with any portion of federal funds must document the time andeffort spent within the program through time distribution records.

• Rule applies to all special education federal funds including:o IDEA Part B federal fundso ECSE federal 611 fundso ECSE federal 619 fundso High Need Fund (HNF) federal funds

FUNDING PERIODS• Time and Effort documentation is based on specific funding periods

o Funding Period: generally compiled monthly or a six month time frame/school semestero Documentation must be signed and dated AFTER the funding period

EXAMPLESFUNDINGPERIOD I

DATE SIGNED FUNDING PERIOD II DATE SIGNED

Fiscal Year Dates

7/1/2019‐12/31/2019

Signed & dated on 1/1/2020 or after

1/1/2020‐6/30/2020


School Year Dates

8/14/2019‐12/20/2019


1/6/2020‐5/21/2020


Monthly 9/1/2019‐9/30/2019


Repeat each month

Repeat each month

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METHODS OF DOCUMENTING

• Time and Effort must be documented by one of the following methods:o Semi‐Annual Certification formo Semi‐Annual Certification (Alternative) formo Personnel Activity Report (PAR)o Substitute System Employee Certification form

TIME AND EFFORT FLOWSHEETDetermining the type of Time and Effort documentation

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SEMI‐ANNUAL CERTIFICATION• WHO?

o Each employee who works in the special education program ando Salary is paid with $0.01 or more in IDEA Part B federal, ECSE federal 611, ECSE federal 619,or HNF federal revenue

• WHY?

o To indicate they worked solely in the special education program for the funding periodindicated on the certification form

• WHEN?

o Completed semi‐annually (twice per school year)o Signed by either the employee or a supervisor having first‐hand knowledge of the workperformed

o Signed after the funding period (after the work has been performed for that funding period)

SEMI‐ANNUAL CERTIFICATION FORM

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SEMI‐ANNUAL CERT (ALTERNATIVE)• WHO?

o Multiple employees who work in only the special education program) ando Salary is paid with $0.01 or more in IDEA Part B federal, ECSE federal 611, ECSE federal 619,or HNF federal revenue

• WHY?

o To indicate they worked solely in the special education program for the funding periodindicated on the certification form

o Requires completion of only one form for all employees working in the special educationprogram

• WHEN?

o Completed semi‐annually (twice per school year)o Signed by the supervisor having first‐hand knowledge of the work performedo Signed after the funding period (after the work has been performed for that fundingperiod)

SEMI‐ANNUAL CERT (ALT) FORM

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PERSONNEL ACTIVITY REPORT (PAR)• WHO?

o Each employee who works in multiple programs(i.e. special education program and generaleducation) and

o Salary is paid with $0.01 or more in IDEA Part B federal, ECSE federal 611, ECSE federal 619, orHNF federal revenue

• WHY?

o To indicate the time worked in each program• WHEN?

o Completed monthlyo Signed by the employee and a supervisor having first‐hand knowledge of the work performedo Signed after the funding period (after the work has been performed for that funding period)

PERSONNEL ACTIVITY REPORT

Name Title Month Year

DIRECT TIME TOTAL

PROGRAM(S)/COST OBJECTIVE(S) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 HOURS

000000000

SUBTOTAL 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

INDIRECT TIME

Annual Leave 0Comp Time Taken 0Sick Leave 0Holiday 0Training 0Other (Describe) 0

SUBTOTAL 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

GRAND TOTALS 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

I certify that this PAR reflects the actual and total activity worked on the programs or cost objectives indicated above for the period covered by this report.

Employee Signature Supervisor Signature

Date Date

PERSONNEL ACTIVITY REPORT (PAR)

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PAR REQUIREMENTS

• The PAR must account for the total activity of the employee; including both direct andindirect time

• The federally paid portion of salary and/or benefits must be reflective of the actual timeworked, not the projected time estimated at the beginning of the period

• Must reconcile the payroll to the PAR on a quarterly basis• Discrepancies between the actual times recorded on the PAR compared to payroll must

be corrected with an additional journal entry in the general ledger to reflect the actualtime worked

PAR RECONCILIATION• PAR RECONCILIATION EXAMPLE

o JULY 1, 2019: Set up payroll to charge 50% of employee’s salary to special education program (paid withIDEA Part B federal funds) and 50% to general education (paid with state funds)

o OCTOBER 1, 2019: Reconciliation of PAR indicates actual time worked in special education program for previousquarter was 40%

Journal Entry Correction must be made to correct the amount of salary paid with IDEA Part Bfederal funds in the general ledger to reflect the 40% actual time worked as opposed to theinitial 50%

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PAR RECONCILIATION

FD FUNC OBJ LOC SRCE PROJ DESCRIPTION Net Pay

***FUNCTION CODE 1111: ELEMENTARY***

7/2019 01 1111 6111 1050 3 - CERTIFIED SALARY 1220.64 50%8/2019 01 1111 6111 1050 3 - CERTIFIED SALARY 1220.64 50%8/2019 01 1111 6111 1050 3 - CERTIFIED SALARY 1220.64 50%

SUBTOTAL 3661.92

10/2019 CORR 01 1111 6111 1050 3 - CERTIFIED SALARY 732.38 60%SUBTOTAL 4394.30

***FUNCTION CODE 1221: SPECIAL EDUCATION AND RELATED SERVICES ***

7/2019 01 1221 6111 1050 4 44100 SE CERTIFIED SALARY 1220.64 50%8/2019 01 1221 6111 1050 4 44100 SE CERTIFIED SALARY 1220.64 50%9/2019 01 1221 6111 1050 4 44100 SE CERTIFIED SALARY 1220.64 50%

SUBTOTAL 3661.92

10/2019 CORR 01 1221 6111 1050 4 44100 SE CERTIFIED SALARY -732.38 40%SUBTOTAL 2929.54

As of October 1, 2019Employee Summary - JANE DOE

SUBSTITUTE SYSTEM EMPLOYEE CERTIFICATION FORM• WHO?

o Each employee who works in multiple programs(i.e. special education program and generaleducation) and

o Salary is paid with $0.01 or more in IDEA Part B federal, ECSE federal 611, ECSE federal 619, orHNF federal revenue

o AND has a fixed schedule• WHY?

o To show time worked in each programo In lieu of completing PAR every month

• WHEN?

o Completed semi‐annually (twice per school year)o Signed by the employee and a supervisor having first‐hand knowledge of the work performedo Signed after the funding period (after the work has been performed for that funding period)

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SUBSTITUTE SYSTEM CERT FORM

SUBSTITUTE SYSTEM APPROVAL

• Prior to implementing the Substitute System, the district must submit a“Substitute System Management Certification Form” to the Department for approval (must be done annually)

• Must attach Substitute System Management Certification form, DESE approval letter, and a copy of the fixed work schedule to the Substitute System Employee Certification Forms

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Repetitive, Fixed Schedule

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STIPENDS/EXTRA DUTY PAY• Payments for extra work beyond an employees regular contract• Must have written documentation/agreement to support the stipend/extra duty pay

prior to payment of IDEA Part B federal funds• The written documentation/agreement should include:

o Activity/extra work to be performedo Applicable dates of performanceo Amount to be paido Must be signed by both the employee and supervisor

• Must also complete Semi‐Annual Certification or PAR if not already completed• Stipends/extra duty pay must be relevant to special education program if IDEA Part B

federal funds are utilized

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ACTIVITY 9

WHICH TIME AND EFFORT DOCUMENTATION APPLIES?

Use the Time and Effort Flowsheet to determine which Time and Effort documentation the district

must complete for each employee.


HANDOUT

ACTIVITY 9 – WHICH TIME AND EFFORT DOCUMENTATION APPLIES?

Instructions: Use the Time and Effort Flowsheet to determine which Time and Effort Document the district must complete for each employee below.

1. Mr. Parker is a special education teacher whose salary and benefits are paid with IDEA Part B federal fundsand local revenue. He teaches students with IEP’s only.

a) Semi-Annual Certification form or Semi-Annual Certification (Alternative) formb) Annual Substitute System Management form & Substitute System Employee Certification formc) Monthly PARd) None of the above

2. Mrs. Clark is a one-on-one paraprofessional for a student with an IEP. Her salary and benefits are paid withstate funds and local funds.


3. Mr. Allen is a paraprofessional who provides services to students with IEP’s and non-IEP students. He is paidwith IDEA Part B federal funds and state funds and has the following daily schedule:8:00 am – 11:00 am Special Education Classes11:00 am – 11:30 am Title I Classes11:30 am – 12:00 pm Lunch12:00 pm – 3:00 pm Special Education Classes


4. Ms. Hill is a Special Services Director for the following programs: Special Education, Title, and ELL. She is paidwith IDEA Part B federal funds and local funds.


5. Miss Kelly is a speech pathologist. She provides services to students with IEP’s and to private, parochial, andhome schooled students with disabilities. She is paid with IDEA Part B federal funds and local funds.


6. Mr. Meyer is a teacher paid with IDEA Part B federal funds and local funds and has the following dailyschedule:8:00 am – 11:00 am Special Education Classes11:00 am – 11:30 am Lunch Duty11:30 am – 12:00 pm Lunch/Plan Time12:00 pm – 3:00 pm Special Education Classes3:00 pm – 3:30 pm Bus Duty


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159

PAYING STAFF FEDERAL FUNDS

Things to consider at the beginning of the year when determining which staff to pay with federal funds:

• Will the employee work in the special education program and other programs?o Avoid paying staff who will work in multiple programs (i.e. Sped & Title, or Sped & Gen Ed) with federal funds; otherwise must complete monthly PAR

• Will the employee be claimed on the Medicaid roster?o Avoid paying staff who will be claimed on Medicaid roster with federal funds; otherwise must deduct federally paid portion of salary on Medicaid claim

• Will the employee be retiring in the next school year?o Avoid paying staff who will be retiring/leaving the district with federal funds; otherwise district will be unable to use as an exception to MOE


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• How do you determine which staff were actually coded as being paid withfederal funds (IDEA Part B, ECSE fed, HNF fed, etc.) in the general ledger?


MISSOURI SCHOOL DISTRICT AGENERAL LEDGER

December 2019

FD FUNC

OBJ LOC SRCE PROG BUDGET YTD MONTH

*** FUNCTION 1221 : SE SPECIAL EDUCATION AND RELATED SERVICES2 1221 6111 4020 4 44100 SE CERTIFIED SALARIES -80,000.00 72,500.00 10,000.00

*** FUNCTION 1224 : PROPORTIONATE SHARE SERVICES2 1224 6111 4020 4 44100 PS CERTIFIED SALARY -10,000.00 2,500.00 100.002 1224 6211 4020 4 44100 PS TEACHER RETIREMENT -1,000.00 50.00 10.001 1224 6231 4020 4 44100 PS SOCIAL SECURITY -1,000.00 50.00 10.001 1224 6232 4020 4 44100 PS MEDICARE -1,000.00 50.00 10.00

*** FUNCTION 1281 : EARLY CHILDHOOD SPEC ED2 1281 6111 4020 4 44200 ECSE TEACHER SALARY -10,000.00 10,000.00 1,500.00

Missouri School District A ACCOUNT CODE HISTORY REPORTJULY 2019 TO DECEMBER 2019

ACCOUNT ACCOUNT DESCRIPTOR EMPLOYEE GROSS

2-1221-6111-4020-4-44100 SE CERTIFIED SALARIESBETH ANDREWS $25,700.00CONNIE BROWN $21,950.00DOUG COX $24,850.00

TOTAL $72,500.00

PAYING STAFF FEDERAL FUNDS (IDEA Part B)FUNC OBJ LOC SRCE PROG BUDGET YTD MONTH

*** FUNCTION 1221 : SE SPECIAL EDUCATION AND RELATED SERVICES2 1221 6111 4020 4 44100 SE CERTIFIED SALARIES -80,000.00 72,500.00 10,000.00

FD

• Run Account Code History Report from General Ledger

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2-1224-6111-4020-4-44100 PS CERTIFIED SALARYJOYCE DAVIS $2,500.00

TOTAL $2,500.00

PAYING STAFF FEDERAL FUNDS (IDEA Prop Share)


FUNC OBJ LOC SRCE PROG BUDGET YTD MONTH*** FUNCTION 1224 : PROPORTIONATE SHARE SERVICES

2 1224 6111 4020 4 44100 PS CERTIFIED SALARY -10,000.00 2,500.00 100.002 1224 6211 4020 4 44100 PS TEACHER RETIREMENT -1,000.00 50.00 10.001 1224 6231 4020 4 44100 PS SOCIAL SECURITY -1,000.00 50.00 10.001 1224 6232 4020 4 44100 PS MEDICARE -1,000.00 50.00 10.00

FD



2-1281-6111-4020-4-44200 ECSE TEACHER SALARYDAWN FISCHER $8,500.00HANNAH GREGORY $1,500.00

TOTAL $10,000.00

PAYING STAFF FEDERAL FUNDS (ECSE Federal 611)


FUNC OBJ LOC SRCE PROG BUDGET YTD MONTH*** FUNCTION 1281 : EARLY CHILDHOOD SPEC ED

2 1281 6111 4020 4 44200 ECSE TEACHER SALARY -10,000.00 10,000.00 1,500.00

FD

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• Complete Semi‐Annual Cert. forms for all staff paid with federal fundsPAYING STAFF FEDERAL FUNDS

EMPLOYEEBETH ANDREWSCONNIE BROWNDOUG COXJOYCE DAVIS

DAWN FISCHERHANNAH GREGORY

ACTIVITY 10

HOW TO DETERMINE FEDERALLY PAID STAFF

Determine which employee would be the best option for the district to pay with IDEA Part B federal funds.

HANDOUT

ACTIVITY 10: HOW TO DETERMINE FEDERALLY PAID STAFF

Determine which employees below would be the best option for the district to pay (salary and benefits) with IDEA Part B federal funds.

YES NO 1. Mr. Jones is a para professional who works in the Special Education

program in the morning and in Title program in the afternoon.

2. Mrs. Thomas is a high school special education teacher; the district/LEAclaims Mrs. Lewis on the Medicaid roster.

3. Mr. Backes is an elementary special education teacher who will be retiringat the end of the school year.

4. Ms. Hayes is a special education director who also oversees federalprograms, ELL, gifted, and 504.

5. Mrs. Winters is a speech therapist who provides services to students withIEPs only for both the ECSE and K-12 special education program.

6. Mr. Ellis is a principle who oversees the special education program in hisbuilding.

7. Mrs. Lewis is a special education secretary who is claimed on the Medicaidroster.

8. Ms. Meyers is a physical therapist who provides special education servicesto both public school students and private/parochial school studentsthrough proportionate share.

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RESOURCES:Time and Effort Quick Referencehttps://dese.mo.gov/sites/default/files/fas‐TimeandEffortReportingGuidelines.pdf

Time and Effort Formshttps://dese.mo.gov/financial‐admin‐services/general‐federal‐guidance

Time and Effort Flowcharthttps://dese.mo.gov/sites/default/files/sef‐TimeEffortFlowchart.pdf


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PROPORTIONATE SHARE

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What is Proportionate Share?

The portion of IDEA Part B 611 federal funds that must be reserved and spent to provide K‐12 equitable services to parentally placed private, parochial and home schooled children with disabilities, ages 5‐21, who have been evaluated and determined eligible for special education and related services by the district.

Even though parents are not required to declare home school services until age 7, homeschooled children with disabilities between ages 5‐7 are also eligible for Proportionate Share services.

PROPORTIONATE SHARE

Who is responsible?

The district where a private, parochial, or home school is located is responsible for services.

PROPORTIONATE SHARE

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PROPORTIONATE SHARE PROCESS Child Find

Determine Proportionate Share Amount

Consultation

Budget Proportionate

ShareJuly 1

ServeTrack and Code

Submit DataDecember 1

Release Unspent Carryover

Jan 1‐March 1

Report Final Costs

September 30

How do I know my Proportionate Share amount?

1. Special Education Finance calculates an estimated current year amount for each districtbefore budget applications open.

https://dese.mo.gov/financial‐admin‐services/special‐education‐finance/part‐b‐funding‐and‐allocations

DETERMINE PROPORTIONATE SHARE AMOUNT

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ESTIMATED PROPORTIONATE SHARE AMOUNTThe estimated current year Proportionate Share obligation is shown on the top of the budget grid in ePeGs.

How do I know my Proportionate Share amount?2. Districts can calculate a more accurate

current year amount using theProportionate Share worksheet.If this amount is greater than theestimated amount, the district shouldbudget this amount.

https://dese.mo.gov/financial‐admin‐services/special‐education‐finance/part‐b‐proportionate‐share


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How do I know my Proportionate Share amount?

3. The final Proportionate Share current year amount and any carryover is calculated onthe prior year FER. If the final amount on the FER is different than the current year budgeted amount and/or there is carryover, the district must complete a budget application revision to budget the “Total to be budgeted next fiscal year” amount from the FER.


What data is used to calculate the Proportionate Share amount?

Prior Year:• Private school and home schooled children eligible and served ages 5‐21 as of December 1 (Reported

in MOSIS/Core Data Screen 11 using the educational environment of “2100‐Parentally Placed Private”)• Private school and home schooled children eligible but not served ages 5‐21 as of December 1• Public school children eligible (served and not served) ages 5‐21 as of December 1

Current Year:• IDEA Part B federal Allocation

Percentage of Prop Share Private School Children * IDEA Part B Allocation = Proportionate Share Amount

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Will every district have a Proportionate Share Amount?

No. The Proportionate Share obligation is zero for the next school year if:

• There are no Proportionate Share carryover funds from the prior year.• There are no students found eligible through the child find process in the current year.• The district receives transfer students or identifies new students through evaluations after

the eligible count is taken in December.

BUDGETING PROPORTIONATE SHARE FUNDS

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What are allowable Proportionate Share costs?

• Proportionate Share funds can be used in the following ways: Distributed for services identified in students’ service plan who attend private/parochial/home

schools Have district employed staff or contractors provide services or training at the public school or at a

neutral site for private school staff who work with students with disabilities Provide transportation for students to receive Proportionate Share services

What are unallowable Proportionate Share costs?

• Proportionate Share funds cannot be used in the following ways: Pay for child find or evaluation costs Paid directly to the private, parochial, or home school Utilizing services, equipment, and personnel onsite at a student’s private school

SPENDING PROPORTIONATE SHARE FUNDS

What if the costs of services exceed the Proportionate Share funds?

• Once the district has spent the entire amount (current year and carryover, if any) ofProportionate Share funds, the district has met its obligation.

Can the LEA spend more than the Proportionate Share amount?

• IDEA PART B FEDERAL FUNDS: Yes, as long as the district meets all the other requirements of the Act, including providing a Free Appropriate Public Education (FAPE) to children with disabilities.

• STATE/LOCAL/COUNTY: Yes, but only to supplement, and not supplant, the Proportionate Share of federal funds required. This means that the district must spend ALL federal Proportionate Share funds prior to utilizing any state, local, or county funds. Additional state, local, or county expenditures must be included in the MOE calculation.

SPENDING PROPORTIONATE SHARE FUNDS

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TRACKING PROP SHARE EXPENDITURESCode Proportionate Share Services to 1224• Public district employee salary and benefits

Employees providing services must not be included in SDAC cost pool for the portion of the time they are coded as Proportionate Share

• Professional development provided to private school staff• Contractors providing services to students• Equipment used for delivering services to students

Code Proportionate Share Transportation to 2557• Costs incurred to transport students from private school to neutral site where services are

provided• Transportation to and from students’ homes is not a Proportionate Share cost

If paid with IDEA Part B federal funds must track with 44100 project code; If paid with state, local, or county funds must track with 12210 project code.

TRACKING PROP SHARE EXPENDITURES

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TRACKING PROP SHARE EXPENDITURES

If the district does not spend all of the current year Proportionate Share obligation, the remaining current year amount MUST be reserved and allowed to carry over to the next year.

Example:2019‐20 Total IDEA Part B federal funds available = $100,0002019‐20 Current Year Proportionate Share amount = $5,0002019‐20 Proportionate Share amount spent = $4,000*The total amount of IDEA Part B federal funds the district is allowed to spend in2019‐20 is $99,000.

PROPORTIONATE SHARE CARRYOVER FUNDS

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ALLOWABLE REASONS FOR UNEXPENDED FUNDS

• Student(s) no longer attends private/parochial school or home school withindistrict/LEA boundaries

• Student(s) aged‐out/graduated from private/parochial school or home school• Private/parochial school(s) refused services• Parents refused services• Proportionate Share Carryover funds exceeded the amount needed for servicesprovided

• Other (must describe)

Example 1: Released Funds

Carryover Amount (from previous year) $50,000

Current Year Obligation (from current year) $70,000

Total Available for Proportionate Share $120,000

Estimated Expenditures for Current Year $40,000

Amount Available for Release $10,000

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Example 2: NO Released Funds

Carryover Amount (from previous year) $50,000

Current Year Obligation (from current year) $70,000

Total Available for Proportionate Share $120,000

Estimated Expenditures for Current Year $60,000

Amount Available for Release $0

ACTIVITY 11

HOW MUCH SHOULD BE CHARGED TO PROP SHARE?

Complete the time log to determine the amount of funds to charge to Proportionate Share.

HANDOUT

Employee Name: Position: Speech Pathologist Month: April

Student Name Service Date Time Duration Location of Services Private/Parochial School MileageShelton, Blake Evaluation 4/3/2018 9:30 30 201 South Street St. Joseph 20Combs, Luke Evaluation 4/3/2018 10:30 60 201 South Street St. Joseph 20Swift, Taylor Evaluation 4/6/2018 11:00 120 63 North Street St. Peters 40Williams, Hank Evaluation 4/10/2018 9:00 60 63 North Street St. Peters 40Strait, George Evaluation 4/19/2018 3:00 30 528 Home Street Home 30

300 150

Student Name Service Date Time Duration Location of Services Private/Parochial School MileageBrooks, Garth Speech Therapy 4/4/2018 9:00 45 201 South Street St. Joseph 20Bryan, Luke Speech Therapy 4/11/2018 8:30 30 15 Hwy 50 St. Stanislaus 30Cash, Johnny Speech Therapy 4/13/2018 10:00 60 63 North Street St. Peters 40Parton, Dolly Speech Therapy 4/16/2018 9:30 60 18 Swifts Highway Trinity Lutheran 20Evans, Sara Speech Therapy 4/18/2018 8:30 10 1211 Albert Place Home 10Church, Eric Speech Therapy 4/20/2018 1:00 45 1305 Rayville Home 10Rogers, Kenny Speech Therapy 4/23/2018 9:30 60 18 Swifts Highway Trinity Lutheran 40Lambert, Miranda Speech Therapy 4/27/2018 11:00 90 15 Hwy 50 St. Stanislaus 30

400 200

8,000

4,0001,000

$0.50

TOTAL CASELOAD MINUTES FOR MONTH (PRIVATE ONLY)

ACTIVITY 11 - HOW MUCH SHOULD BE CHARGED TO PROPORTIONATE SHARE?

Carrie Underwood

EVALUATIONS

TOTAL EVALUATION MINUTES TOTAL MILEAGE* Evaluation Costs can not be charged to Proportionate Share

SERVICES

TOTAL CLAIMABLE PS MINUTES TOTAL CLAIMABLE PS MILEAGE

PROPORTIONATE SHARE CALCULATIONTOTAL CASELOAD MINUTES FOR MONTH (PUBLIC & PRIVATE)

TOTAL PROPORTIONATE SHARE MILEAGE FOR THE MONTHPROPORTIONATE SHARE (2557) AMOUNT FOR MONTH (2557-63XX-4-44100)

PRORATION RATESALARY FOR THE MONTHBENEFITS FOR THE MONTHPROPORTIONATE SHARE SALARY AMOUNT FOR MONTH (1224-61XX-4-44100)PROPORTIONATE SHARE BENEFITS AMOUNT FOR MONTH (1224-62XX-4-44100)MILEAGE RATE

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RESOURCES:

Prop Share Estimated AmountsProp Share at a GlanceProp Share FlowchartProp Share FAQProp Share CalculationsProp Share Log https://dese.mo.gov/financial‐admin‐services/special‐education‐finance/part‐b‐proportionate‐share

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COORDINATED EARLY INTERVENING SERVICES (CEIS)

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What is CEIS?

Districts may use up to 15% of their IDEA Part B federal funds to assist students in Kindergarten through grade 12 not yet identified as eligible for special education services but needing additional academic and behavioral supports to succeed in the general education environment.

Is the District/LEA required to provide CEIS?

Unless the District has a finding of significant disproportionality, it is up to the district to determine whether or not to spend IDEA Part B federal funds on CEIS. If funds are spent, they must be tracked and coded to function code 1223, source code 4, project code 44100.

CEIS

CEISIDEA Part B federal funds may be used for:

• Professional development for teachers and other staff to deliver academic instructionand behavioral interventions

• Direct interventions (educational and behavioral evaluations, services, and supports)• Activities aligned with Elementary and Secondary Education Act (ESEA) funded

activities; however they must be used to supplement and not supplant funds madeavailable under the ESEA

Examples:• Reading or math specialists to work with non‐disabled students who have not reached

grade‐level proficiency in those subjects• After‐school tutoring for non‐disabled students who score below “basic” on statewide

assessments (supplementing)

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CEIS

If the district utilizes funds other than IDEA Part B federal funds to provide supports and services to students without disabilities, it would be considered a general education cost (not CEIS) and would not be coded to 1223. These costs must not be included in Maintenance of Effort (MOE).

RESOURCES:

CEIS GuidanceCEIS Allowable CostsFederal Resources

https://dese.mo.gov/financial‐admin‐services/special‐education‐finance/coordinated‐early‐intervening‐services

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195

EARLY CHILDHOOD SPECIAL EDUCATION (ECSE)

• Early Childhood Special Education (ECSE) allowable program costs for services to students with disabilities ages 3, 4, and 5, not yet Kindergarten eligible, are reimbursable through state appropriated funds.

• Federal funds allocated for ECSE may be used for students with disabilities ages 3‐5, including Kindergarten eligible students.

ECSE FUNDING196

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Revenue Revenue Code

Expenditure Source Code

Expenditure Project Code

Receive Funds Include in Maintenance of Effort (MOE)?

ECSE 611: Federal

5442 4 44200 As requested through ePeGs

NO

ECSE 619: Federal

5442 4 44201 As requested through ePeGs

NO

ECSE: State 5314 3 12810 Every month from date of ECSE FER approval to June

YES

ECSE FUNDING

• Is this a cost that has to occur for the ECSE program to exist?o The answer must be YES.

• Is this the most cost effective way to provide this service/program?o The answer must be YES.

• Is this an expenditure our district would have even if we did not have an ECSE program?o The answer must be NO.

EXPENDITURE GUIDING QUESTIONS198

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Classroom Type Minimum Caseload for 1.0 FTE Teacher Certification

ECSE Low Incidence 4 students with IEPs ECSE Certification

ECSE Self‐Contained 10 students with IEPs ECSE Certification

ECSE Integrated 10 students with IEPs (may add up to 10 nondisabled students)

ECSE Certification

Blended Funding 10 students (any number of IEP students with specialized instruction provided in the blended classroom)

EC Certification or ECSE Certification

CLASSROOM TYPES AND CASELOADS199

Position Minimum Caseload for 1.0 FTE

ECSE Director or Process Coordinator 180

Secretary 180

Educational Diagnostician, School Psych Examiner 160

School Psychologist 160

Diagnostician (Speech, Occupational, Physical, Social Worker) 160

Therapist (Speech, Occupational, Physical, Social Worker) 35

Nurse 175

ADMIN AND ANCILLARY CASELOADS200

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CASELOAD FORMULA

Total Number of Children Served / Caseload Standard = Allowable FTE

EXAMPLES:• 113 Students Receiving Speech Therapy / 35 Caseload Standard = 3.23 FTE• 12 Students Receiving Physical Therapy / 35 Caseload Standard = .34 FTE• 8 Students in Self‐Contained Classroom / 10 Caseload Standard = .80 FTE

DESE allows an exception for a 1.0 FTE teacher for any district that doesn’thave enough students to meet a classroom caseload.

• 132 Students in ECSE Program/ 180 Caseload Standard = .73 Administrator

• ECSE FER due October 15 to report total prior year costs• State reimbursement for allowable prior year ECSE costs is calculated fromthe following• ECSE Allowable Costs—ECSE 611 Allocation—ECSE 619 Allocation = ECSEState Reimbursement

• All data (Educator Data, December 1 Child Count, June Child Count, ASBR)must be accurate and submitted on time in order for the data to pullcorrectly onto the ECSE FER

• See ECSE Expenditure Guide for step‐by‐step instructions

ECSE FINAL EXPENDITURE REPORT (FER)

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RESOURCES:

FER GuideFER Formulas and CalculatorsCore Data Personnel DetailFederal Funding FAQFederal Expenditure GuidanceFederal AllocationsState Plan RequirementsEarly Learning Facility LeasesBlended Funding

https://dese.mo.gov/financial‐admin‐services/special‐education‐finance/early‐childhood‐special‐education‐ecse‐finance

204

HOW FEDERAL ALLOCATIONS ARE CALCULATED

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IDEA PART B 611 AND 619 ALLOCATION CALCULATION

The allocation calculation is based on the sum of three components:• Base Amount

• Calculated on the 3‐21 December 1, 1998 (611) and 3‐5 December 1, 1997(619) child count data or the first year the district had a December 1 child count greater than zero

• Population Amount• Calculated on enrollment data (see components on following slide)

• Poverty Amount• Calculated on poverty data (see components on following slide)

IDEA PART B 611 (REGULAR AND ECSE)

IDEA Part B 611 is further broken down by:

• Regular Part B• Calculated on the child count for K‐21

• ECSE• Calculated on child count for 3‐5 (not Kindergarten eligible)

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POVERTY DATA SUBMISSION Can LEA Change?

Free/Reduced Price Lunch Counts October Cycle – MOSIS/Core Data Screen 15 (data includes FRL students in grades K‐12) Yes

Community Eligibility

Provision (CEP)

Identified Student %

Food and Nutrition Services Data Collection No

DATA USED IN IDEA PART B 611 AND 619 ALLOCATIONS

POPULATION DATA SUBMISSION Can LEA Change?

PK‐12 September Enrollment October Cycle – MOSIS/Core Data Screen 16 YesParentally Placed

Private School Students

October Cycle – MOSIS/Core Data Screen 16 Yes

Non‐Resident October Cycle – MOSIS/Core Data Screen 16 YesHome School Students February Cycle – Core Data Screen 15 YesNon‐Public Enrollment Non‐Public School submits Non‐Public Registration form to DESE Federal Programs Section No

Neglected/Delinquent Students Neglected and Delinquent Institutions submit Annual Survey to DESE Federal Programs Section No

DISTRICT VERIFICATION OF DATA

• Data used in determining allocations will be posted in April.

• Districts will be notified via SELS message to review data and make anynecessary changes within a specific period of time.

• Once allocations have been calculated, the data can’t be changed orupdated.

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EXAMPLE OF DATA VERIFICATION SPREADSHEET

= District/LEA has ability to change

CONSEQUENCE OF DATA ERROR

Pre‐K Reported Enrollment = 2,590

Pre‐K Actual Enrollment = 2,694

Missing Students = 104

Amount of Missed Funding in Allocation = $12,393

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211

MAINTENANCE OF EFFORT

WHAT IS MOE?

Districts must use state, local, and/or county funding to support the special education program. This amount must be maintained year after year.

Two requirements:• MOE Eligibility (Budget)• MOE Compliance (FER)

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State

Local

County

Federal

MOE REVENUE SOURCES

WHAT

• To show the intent of the district to maintain the amount of state, local, and/or county (non‐federal) spending for the special education program

• Non‐federal funds for Upcoming Year ≥ Expended from same source last FY for which data are available

LEA ACTION

• Submit IDEA Part B Budget Application, due July 1

SIGNIFICANCE

• To receive IDEA Part B federal funds for the fiscal year

MOE ELIGIBILITY REQUIREMENT

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WHAT

• To show the district has maintained the amount of state, local, and/or county (non‐federal) it spent for the special education program

• Non‐federal funds spent in Current Year ≥ Expended Last FY Met MOE Compliance

LEA ACTION

• Submit IDEA Part B FER, due September 30

SIGNIFICANCE

• Failure requires the district to pay back state, local and/or county funds

MOE COMPLIANCE REQUIREMENT

Districts must meet MOE by one of the following methods:

• Total Local Funds (Including County) Only

• Per Child Local Funds (Including County) Only

• Total Combination of State and Local (Including County) Funds

• Per Child Combination of State and Local (Including County) Funds

Districts can change the method used to meet MOE from year to year.

METHODS FOR MEETING MOE

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• To reduce MOE means to spend less in current year from state, local,and/or county funds than what was expended in prior fiscal years.

• MOE can be reduced through two means:o Exceptionso Adjustments

MOE REDUCTIONS

ALLOWABLE MOE EXCEPTIONS

1. Voluntary Departure of Special Education Staff2. Decrease in Enrollment of Children with Disabilities3. Termination of a Costly Obligation for a Specific Child4. Termination of a Costly Long‐Term Purchase5. Assumption of the Cost by the High Need Fund

These are the ONLY allowable exceptions to MOE

More information about MOE Exceptions can be found at: http://dese.mo.gov/financial‐admin‐services/special‐education‐finance/special‐education‐maintenance‐fiscal‐effort

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• Determine who is eligible for retirement and review how those individuals are paid. Ensuresalary/benefits of staff voluntarily departing are paid with state, local, and/or county funds soan exception can be taken to reduce MOE in the next year.

Example:

Teacher Smith retired in 2017‐18 and was paid $65,000 of local funds in 2017‐18. Teacher Jones was hired to replace Teacher Smith in 2018‐19, but will only be paid $50,000 of local funds in 2018‐19.

Total Local Only MOE amount and Total State and Local MOE amount needed to meet MOE can be reduced by $15,000 ($65,000‐$50,000) in 2018‐19.

MOE PLANNING – Exception 1

MOE – Exception 1

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MOE PLANNINGEliminated positions, forced transfers, and across the board reductions are NOT allowable exceptions to MOE.

So…If the district will need to eliminate positions in the current year, ensure those positions are paid with Federal funds, not state, local, or county funds as this could negatively impact MOE.

Note: Ensure payroll records indicate the correct project code for special education staff paid with Federal, state, local, and county funds.

• If there is a decrease in the December 1 child count from the prior year to the current year,will there be any special education program costs (not tied to a specific child) that will bereduced because there are fewer children in total to serve in the current year?

Example:

December 1, 2017 child count = 427; December 1, 2018 child count = 425

Due to fewer students served in the special education program in 2018‐19, the district had less special education transportation costs and spent $22,000 less of state funds in 2018‐19 than in 2017‐18.

Total State and Local MOE Amount needed to meet MOE can be reduced by $22,000 in 2018‐19. Because the costs were paid with state funds, this does not reduce the Total Local Only MOE amount needed to meet.


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MOE – Exception 2

• Determine which high cost students will graduate at year end or will leave the district and the services they are receiving. Ensure costs for students are paid with state, local, or county funds so an exception can be taken to reduce MOE in the next year.

Example:

Student Pearson required a personal nurse and a large amount of therapy. Student Pearson graduated in 2017‐18. The cost for the personal nurse and therapy ($70,000) was paid with state funds in 2017‐18.



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MOE – Exception 3

• Determine if non‐federal funds were used to pay off a long‐term purchase, such as equipment,construction, and buses in the prior year. The definition of long term is one school year.

Example:

During the 2017‐18 school year, a district paid off a loan for a special education bus that was purchased with state funds. Since the district no longer had a special education bus payment in 2018‐19, the amount of state funds paid for the special education bus in 2017‐18 of $31,250 is an allowable exception to MOE in the 2018‐19 school year.



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MOE – Exception 4

• If the district submitted a High Need Fund (HNF) application, determine how much Federal HNF revenue the district received for reimbursement that year.

Example:

The district submitted a HNF application in 2018‐19 for prior year high need costs. In January, 2019 the district received $4,632 of Federal HNF reimbursement. This allows the district to spend less non‐federal funds for the special education program in 2018‐19. The district decides to spend $4,632 less of local funds for the special education program.

Total Local Only MOE amount and Total State and Local MOE amount needed to meet MOE can be reduced by $4,632 in 2018‐19.


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MOE – Exception 5

MOE TOTAL EXCEPTIONS

EXCEPTION STATE LOCAL COMBINED

Voluntary Departure of Special Education Staff $15,000

Decrease in Enrollment of Children with Disabilities $22,000

Termination of a Costly Obligation for a Specific Child $70,000

Termination of a Costly Long‐Term Purchase $31,250

Assumption of the Cost by the High Need Fund $4,632

TOTAL $53,250 $89,632 $142,882

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MOE ADJUSTMENT• When the IDEA Part B federal allocation increases from one year to the next, the

district can take 50% of increase to reduce MOE.

IDEA Part B Allocation Non‐federal funds

• This reduction assists districts in spending the increase in federal funds.• State, local, or county funds no longer spent on sped must be spent on ESEA

activities.

More information about MOE Adjustment can be found at: http://dese.mo.gov/financial‐admin‐services/special‐education‐finance/special‐education‐maintenance‐fiscal‐effort

• Determine if the district will take a MOE adjustment in the current year. If so, what will this be documented?

Example:The district is eligible for a $35,051.50 MOE adjustment in 2018‐19. The district decides to use $35,051.50 of local freed up funds for Title VIII activities.

o MOE Adjustment Amount in 2018‐19 = $35,051.50o $35,051.50 of Title VIII activities in the 2018‐19 GL must be coded as paid with local fundso Total Local Only MOE amount and Total State and Local MOE amount needed to meet MOE

can be reduced by $35,051 in 2018‐19

MOE PLANNING ‐ Adjustment

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MOE – Adjustment

MOE TOTAL EXCEPTIONS AND ADJUSMENTEXCEPTION STATE LOCAL COMBINED

Voluntary Departure of Special Education Staff $15,000

Decrease in Enrollment of Children with Disabilities $22,000

Termination of a Costly Obligation for a Specific Child $70,000

Termination of a Costly Long‐Term Purchase $31,250

Assumption of the Cost by the High Need Fund $4,632

Adjustment $35,051.50

TOTAL $53,250 $124,683.50 $177,933.50

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• MOE Required Level of Effort: The amount the district must spend to meet Maintenance of Effort prior to any exceptions or adjustments.

• MOE Amount Needed for Compliance: The amount the district must spend to meet Maintenance of Effort after taking into consideration any exceptions or adjustments. Comparison Amount in ePeGS

• Actual MOE Expenditures: The amount the district spent on special education from state, local, and county revenue sources. Comparison Amount in ePeGS

• MOE Increase/Decrease: The difference in the amount the district spent on special education from one year to the next.

MOE TERMINOLOGY

MOE CALCULATIONS

EXCEPTION STATE LOCAL COMBINED

TOTAL $53,250 $124,683.50 $177,933.50

165,000 ‐ 124,683.50 = 40,316.50 500,000 ‐ 177,933.50 = 322,066.50

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MOE RED FLAGS – LARGE INCREASE TO LOCAL

MOE RED FLAGS – DECREASE TO LOCAL W/NO EXCEPTIONS

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MOE RED FLAGS – NOT MET IN ANY METHOD

MOE RED FLAGS – MEETING ON ZERO

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• Step 1: Determine total cost for special education program• Step 2: Determine method and amount needed for meeting MOE• Step 3: Determine how much is left to spend• Step 4: Determine how much of remaining amount to spend with other sources• Step 5: Determine how to code

MOE STEP BY STEP

Total Cost for Special Education

Program

$500,000

MOE Local Only

$20,000

$500,000 ‐$20,000 Local =

$480,000

$480,000 ‐ $90,000 Federal = $390,000 State

$90,000 = 4, 44100$20,000 = 1, 12210

$390,000 = 3, 12210/12810

Step 1: Determine total cost for special education program

Step 2: Determine method and amount needed for meeting MOE

Step 3: Determine how much is left to spend

Step 4: Determine how much of remaining amount to spend with other sources

Step 5: Determine how to code

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MOE PLANNING

If the district receives Medicaid revenue, make sure the Medicaid revenue is NOT spent on special education program expenditures as this could reduce the amount of state, local, or county funds spent on the special education program and negatively impact MOE.

Instead…spend the Medicaid revenue on general health services for students without IEPs.

Note: Special Education staff listed on the Medicaid roster must be paid with state, local, or county revenue.

Do not unnecessarily inflate MOE by charging items to special education program that aren’t special education program specific.

For instance, do not charge a percentage of principal’s salary, general classroom supplies, operation of plant costs, etc. to the special education program if they cannot be directly tied to special education.

Instead…only charge special education specific items to the special education program.

MOE PLANNING

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AMOUNT NEEDED TO MEET MOE:

• How much of local and county funds are needed to meet MOE on Local Only or Local Only Per Child?

• How much of state, local, and county funds are needed to meet MOE on State and Local or State and Local Only Per Child?

• On which of the four MOE methods does the district want to meet MOE?

POSSIBLE REDUCTIONS TO MOE:

• Will the district have the opportunity to take a MOE Adjustment?• Will the district have any allowable MOE Exceptions?

CONSIDERATIONS FOR MEETING MOE

ACTIVITY 12

MEETING MAINTENANCE OF EFFORT

Determine the amount the district needs to spend in 2019‐20 in order to meet MOE for both local funds, and the

combination of state and local funds.

HANDOUT

What amount does the district need to spend in 2018-2019 in order to meet MOE in both areas?

YearReported Local Expenditures

Met/ Not MetReported State & Local

ExpendituresMet/ Not Met

2018-2019 MET MET

2017-2018 555,356 NOT MET 4,805,236 MET

2016-2017 561,892 MET 4,801,258 NOT MET

2015-2016 561,789 MET 4,803,184 MET




2018-2019 MET MET

2017-2018 52,323 MET 201,258 NOT MET

2016-2017 51,892 MET 201,258 NOT MET

2015-2016 51,789 MET 235,498 MET




2018-2019 MET MET

2017-2018 2,210 NOT MET 20,322 MET

2016-2017 2,210 NOT MET 20,322 MET

2015-2016 2,451 MET 20,321 NOT MET




2018-2019 MET MET

2017-2018 0.00 MET 12,620 NOT MET

2016-2017 0.00 MET 15,431 NOT MET

2015-2016 0.00 MET 20,321 MET

ACTIVIY 12: MEETING MAINTENANCE OF EFFORT

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WORKING LUNCH: ePeGSREPORTS

What staff are being paid federal funds in your district/LEA?

What requirements do you have to meet based on how your funds are budgeted?

What date can you start obligating funds?

248

EPEGS OVERVIEW

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• The district User Manager can assign assess to ePeGS in the Web Application System.

ACCESS

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• Budget Grid (report Federal Funds)• Capital Outlay Page (report Equipment and Capital Outlay)• Supporting Data Page (report Cooperative info)• MOE Section

o December Child Count (report estimated December 1 child count)o State Expenditures (report budgeted state funds)o County Expenditures (report budgeted county funds)o Local Expenditures (report budgeted local funds)o Adjustments and Exceptions (report any known reductions)o Calculations (determines Met or Not Met)

• Submittal and Approval Page (certifications and assurances)

BUDGET APPLICATION COMPONENTS

BUDGETING PART B 611 FEDERAL FUNDS

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BUDGETING ECSE 611 & ECSE 619 FEDERAL FUNDS

ECSE federal 611 expenditures will be coded to appropriate function codes, source code 4, project code 44200 in the general ledger. Total anticipated expenditures will be reported in the budget in the ECSE 611 row by object code.

ECSE federal 619 expenditures will be coded to appropriate function codes, source code 4, project code 44201 in the general ledger. Total anticipated expenditures will be reported in the budget in the ECSE 619 row by object code.

FUNC OBJ LOC SRCE PROG BUDGET YTD*** FUNCTION 1281 : EARLY CHILDHOOD SPEC ED

2 1281 6111 4020 4 44200 ECSE TEACHER SALARY -10,000.00 0.002 1281 6111 4020 4 44200 ECSE TEACHER SALARY -5,000.00 0.002 1281 6111 4020 3 12810 ECSE TEACHER SALARY -30,000.00 0.002 1281 6211 4020 3 12810 ECSE TEACHER RETIREMENT -5,000.00 0.002 1281 6232 4020 3 44200 ECSE MEDICARE -1,000.00 0.00

SUB TOTAL -51,000.00 0.00

*** FUNCTION 2152 : SPEECH PATH & AUDIOLOGY SERVICES1 2152 6313 4020 3 44201 SE SPEECH SERVICES -15,000.00 0.001 2152 6313 1050 3 12210 SE SPEECH SERVICES -5,000.00 0.00

SUB TOTAL -20,000.00 0.00

FD

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ACTIVITY 13

YOUR DISTRICT BUDGET APPLICATION

Review your district's budget application.


HANDOUT

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• Expenditure Grid (report cumulative federal expenditures)o Cumulative (YTD) IDEA Part B 611 expenditureso Cumulative (YTD) ECSE 611 expenditureso Cumulative (YTD) ECSE 619 expenditures

• Submittal and Approval (certifications and assurances)• Can submit unlimited number of payment requests

PAYMENT REQUEST COMPONENTS

• FER Grid (report expended federal funds)• Capital Outlay Page (report Equipment and Capital Outlay)• Supporting Data Page (report CEIS and Proportionate Share)• MOE Section

o December Child Count (December 1 child count pulled from MOSIS)o State Expenditures (report expended state funds)o County Expenditures (report expended county funds)o Local Expenditures (report expended local funds)o Adjustments and Exceptions (report any known reductions)o Calculations (determines Met or Not Met)

• Submittal and Approval Page (certifications and assurances)

FER COMPONENTS

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263

EXPENDITURES PULLING FROM THE 2018‐19 ASBR TO THE 2018‐19 FER

ASBR

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SPECIAL EDUCATION IDEA PART B FER

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Source Code

Project Code

Expenditures Pull Onto Display

4 44100 K‐12 public special education, proportionate share, and CEIS costs paid with IDEA Part B federal 611 funds

Part B FER Grid Amounts by Function, Object, Project

4 44200 ECSE costs paid with federal IDEA ECSE 611 funds

Part B FER ECSE 611 Row Cumulative by Object,Project

4 44201 ECSE costs paid with federal IDEA ECSE 619 funds

Part B FER ECSE 619 Row Cumulative by Object,Project

ASBR Expenditures July 1 to June 30

Special Education IDEA Part B FER Grid

(Does not include any funds from overlapping grant cycle)

Source Code

Project Code


3 12210 K‐12 special education costs paid with state funds

MOE State Grid Amounts by Function, Object, Project

3 12810 ECSE costs paid with state funds MOE State Grid Amounts by Function, Object, Project


Special Education IDEA Part B FER MOE STATE GRID

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Source Code

Project Code


2 12210 K‐12 special education costs paid with county funds

MOE County Grid Amounts by Function, Object, Project

2 12810 ECSE costs paid with county funds MOE County Grid Amounts by Function, Object, Project


Special Education IDEA Part B FER MOE COUNTY GRID

Source Code

Project Code


1 12210 K‐12 special education costs paid with local funds

MOE Local Grid Amounts by Function, Object, Project

1 12810 ECSE costs paid with local funds MOE Local Grid Amounts by Function, Object, Project


Special Education IDEA Part B FER MOE LOCAL GRID

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MOE COMPLIANCE DETERMINATION

CODING SPECIAL EDUCATION COSTS FOR MOE Source Code 1

Project Codes 12210 & 12810

Source Code 2

Project Codes 12210 & 12810

MOE Local Only

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CODING SPECIAL EDUCATION COSTS FOR MOE Source Code 1Project Codes

12210 & 12810

Source Code 2 Project Codes

12210 & 12810

Source Code 3 Project Codes

12210 & 12810

MOE State and Local

ECSE FER

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Source Code

Project Code


1, 2, 3 12810 ECSE costs paid with local, county, and state funds

ECSE FER Grid Amounts by Function, Object, Project

4 44200 ECSE costs paid with Federal IDEA ECSE 611 funds


4 44201 ECSE costs paid with Federal IDEA ECSE 619 funds



Early Childhood Special Education (ECSE) FER Grid

MANUAL FER FEDERAL ADJUSTMENTS

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GRANT FY FIRST DAY TO OBLIGATEFUNDS

LAST DAY TO OBLIGTEFUNDS

LAST DAY TO LIQUIDATE FUNDS

FY19 July 1, 2018 June 30, 2019 September 30, 2019

FY20 July 1, 2019 June 30, 2020 September 30, 2020

July, 2019 August, 2019 September, 2019

Can spend FY19 funds that were obligated by June 30, 2019

Can spend FY20 funds





If prior grant FY federal funds are used to pay for a prior year cost in July, August, or September, the cost MUST be tracked separately in the new year general ledger.

Funds from a new grant cycle (FY20) must not be used for obligations that occurred in the previous grant cycle (FY19).

WHAT GRANT YEAR FUNDS PAID FOR WHAT

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Description Costs SourceCode

Project Code

Fiscal Year Costs

Prior Year IDEA Entitlement Funds, Part B IDEA

K‐12 public special education, Proportionate Share, and CEIS costs paid with prior year IDEA Part B 611 federal funds

4 44199 2018‐19

Prior Year IDEA – 611 ECSE ECSE costs paid with prior year IDEA ECSE 611 federal funds

4 44299 2018‐19

Prior Year IDEA – 619 ECSE ECSE costs paid with prior year IDEA ECSE 619 federal funds

4 44298 2018‐19

TRACKING GRANT FY COSTS SEPARATELY

If expenditures for the FY19 grant occur in July, August, and/or September, 2019 districts must:

1. Use prior year (FY19) grant funds to pay for costs obligated duringthe period of performance (July 1, 2018 to June 30, 2019)

‐ OR ‐2. Use non‐federal (state, local, county) funds to pay for cost

DETERMING FUNDS TO USE

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ASBR July 1, 2018 June 30, 2019

Part B FER ‐ FederalJuly 1, 2018 June 30, 2019July, August, September , 2018 July, August, September, 2019

Part B FER ‐ MOEJuly 1, 2018 June 30, 2019 *No adjustments needed

*Positive adjustment needed for costs paid with FY19 federal funds

Do NOT include costs paid with FY20 federal funds

*Negative adjustment needed for costs paid with FY18 federal funds

EXPENDITURES PULLED ONTO FY19 PART B FER

ASBR July 1, 2018 June 30, 2019

ECSE FER ‐ FEDERALJuly 1, 2018 June 30, 2019

ECSE FER – NON FEDERALJuly 1, 2018 June 30, 2019 *No adjustments needed

July, August, September, 2019

*Positive adjustment needed for costs paid with FY19 federal funds

Do NOT include costs paid with FY20 federal funds

July, August, September , 2018

*Negative adjustment needed for costs paid with FY18 federal funds

EXPENDITURES PULLED ONTO FY19 ECSE FER

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Negative adjustment for prior year grant costs as well as positive adjustments for current year grant costs will be made by function code on the IDEA Part B FER and ECSE FER.

Adjustments will calculate in the total function code amount reported on the IDEA Part B FER Grid and ECSE FER Grid.

ADJUSTMENT PAGE

ACTIVITY 14

Reporting ASBR and FER Expenditures

Determine the amounts to report on the ASBR and FER.

HANDOUT

ACTIVITY 14 - REPORTING ASBR AND FER EXPENDITURES

FY19 (2018-19 General Ledger)

FY20 (2019-20 General Ledger)

What amount of IDEA Part B federal Funds will be reported on the FY19 ASBR? ____________

What amount of IDEA Part B federal Funds will autofill into the FY19 FER? ____________

What amount of IDEA Part B federal Funds will be reported on the FY20 ASBR? ____________

What amount of IDEA Part B federal funds must be manually added to the FY19 FER? ____________

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PAYMENT REQUESTS

PAYMENT REQUESTS• IDEA Part B federal funds must be requested on reimbursement basis.• To determine IDEA Part B federal payment request amount:

o Perform account query for all expenditures coded with a “4” source code and a “44100” project codewithin the accounting system.

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PAYMENT REQUESTS• Utilize general ledger report to complete Payment Request grid in ePeGS.• Cumulative YTD expenditures should be entered on Payment Request grid.

PAYMENT REQUESTS

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• All payment requests must be made on a reimbursement basis• Utilize general ledger reports to complete Payment Request grid in ePeGS

• Enter cumulative YTD expenditures• Payment Request Amount will automatically be calculated taking into account prior payment requests

REQUESTING FEDERAL FUNDS

• Perform account query for all expenditures coded with a 4 sourcecode and a 44100 project code within the accounting system

PAYMENT REQUESTS

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PAYMENT REQUESTS

• ECSE federal 611o Perform account query for all expenditures coded with a 4 source code and a44200 project code within the accounting system

o Enter cumulative YTD expenditures at the bottom of the Payment Request Grid

• ECSE federal 619o Perform account query for all expenditures coded with a 4 source code and a44201 project code within the accounting system

o Enter cumulative YTD expenditures at the bottom of the Payment Request Grid

PAYMENT REQUESTS

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ACTIVITY 15

MAKING A PAYMENT REQUEST

Using the information provided in the G/L and in Step 1, complete Step 2 of the activity to make an

IDEA Part B federal payment.


HANDOUT

ACTIVITY 15 – MAKING A PAYMENT REQUEST

Using the general ledger below, the district must determine the amounts to enter in the Payment Grid in ePeGS for an IDEA Part B federal payment. IDEA Part B federal funds must be requested on a reimbursement basis.

Step 1: Perform an account query for all expenditures coded with a “4” source code and a “44100” project code.

Step 2: Complete the Payment Grid to request an IDEA Part B federal payment.


2 1221 6111 4020 4 44100 SE CERTIFIED SALARIES -70,457.51 53,925.05 10,000.002 1221 6111 4020 3 12210 SE CERTIFIED SALARIES -20,000.00 15,000.00 2,000.002 1221 6151 4020 4 43703 SE SALARY NONCERT -5,000.00 4,000.00 3,000.001 1221 6151 4020 3 12210 SE SALARY NONCERT -45,000.00 40,000.00 6,000.001 1221 6211 4020 3 12210 SE CERT TEACHER RETIREMENT -5,000.00 3,000.00 200.002 1221 6211 4020 3 12210 SE NONCERT TEACHER RETIREMENT -5,000.00 4,000.00 100.002 1221 6231 4020 3 12210 SE SOCIAL SECURITY -5,000.00 3,500.00 200.001 1221 6232 4020 3 12210 SE MEDICARE -5,000.00 4,000.00 100.002 1221 6241 4020 3 12210 SE MEDICAL INSURANCE -5,000.00 4,000.00 100.002 1221 6410 4020 3 12210 SE SUPPLIES -2,500.00 2,000.00 0.00

SUB TOTAL -167,957.51 133,425.05 21,700.00

*** FUNCTION 1224 : PROPORTIONATE SHARE SERVICES1 1224 6319 4020 4 44100 PS PURCHASED SERVICE -1,698.39 650.00 100.00

SUB TOTAL -1,698.39 650.00 100.00

GENERAL LEDGER

FD


2 1221 6111 4020 4 44100 SE CERTIFIED SALARIES -70,457.51 53,925.05 10,000.00SUB TOTAL -70,457.51 53,925.05 10,000.00

*** FUNCTION 1224 : PROPORTIONATE SHARE SERVICES1 1224 6319 4020 4 44100 PS PURCHASED SERVICE -1,698.39 650.00 100.00

SUB TOTAL -1,698.39 650.00 100.00

GENERAL LEDGER

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295

TIERED MONITORING

TIERED MONITORING

• The Department utilizes a web‐based application called the Tiered Monitoring System inorder to complete the Tiered Monitoring Process

• The Tiered Monitoring System is located on the DESE Web‐Applications page

• Users must have the appropriate authority to access the system

• The Tiered Monitoring System fulfills both state and federal monitoring requirements

• Intended to reduce time, increase efficiency/quality of onsite reviews, etc.

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TIERED MONITORING CYCLE

• Districts are sorted into three Cohorts (groups)• Cohorts will move through the Tier Levels from year to

year• Levels of the Tier Monitoring Cycle

o Annual Risk Assessmento Desk Audit/Application Reviewo Tier 1: Self‐Assessment/Desk Monitoringo Tier 2: On‐site Monitoringo Tier 3: Training and Preparation TIER LEVEL 2019‐20 2020‐21 2021‐22

Annual Risk Assessment All Cohorts All Cohorts All Cohorts

Desk Audit & Application Review All Cohorts All Cohorts All Cohorts

Tier 1: Self‐Assessment/Desk Monitoring Cohort 3 Cohort 1 Cohort 2

Tier 2: On‐site Monitoring Cohort 2 Cohort 3 Cohort 1

Tier 3: Training & Preparation Cohort 1 Cohort 2 Cohort 3

ANNUAL RISK ASSESSMENT• ANNUAL RISK ASSESSMENT

o All Cohorts will go through this level of review every year

o Based on the results of the risk Assessment, districts are categorized as high, medium, or low risk and are subject to further monitoring, regardless of Cohort assignment or level of monitoring.

o Risk Factors Include: • Audit Findings • Overpayments

• New Personnel • Lapsed/Forfeited Funds

• Fiscal Monitoring Findings • Last Fiscal Monitoring

• Late Budget Application • LEA Personnel Attend Division Trainings

• Late FER • Financial Concerns

• Allocation Amount • Timely Correction of Findings

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DESK AUDIT & APPLICATION REVIEW• DESK AUDIT AND APPLICATION REVIEW

o All Cohorts will go through this level of review every year

o The Department will review the following for each district:

ePeGS IDEA Part B Budget Application & Revisions

ePeGS IDEA Part B Payment Requests

ePeGS IDEA Part B Final Expenditure Report & Revisions

ePeGS ECSE Final Expenditure Report & Revisions

ePeGS Proportionate Share Carryover Release Request

Cash Management Plans

A133 Audit Findings for IDEA Part B

SELF‐ASSESSMENT (TIER I)• TIER I: SELF‐ASSESSMENT/DESK MONITORING

o The applicable Cohort for the fiscal year will go through this level of review (Cohort 3 for 2019‐20)

o Districts within Cohort 3 will complete a Self‐Assessment (questionnaire) within the Tiered Monitoring System in regard to the previous (2018‐19) school year

o Must complete and submit within a specified timeframeo The district is not required to submit documentation unless there are any questionable,

incomplete, or incorrect responseso A Corrective Action Plan (CAP) will be issued for any non‐compliance findingso District must respond to issued CAP(s) within specified timeframe

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ON‐SITE MONITORING (TIER II)• TIER II: ON‐SITE MONITORING

o The applicable Cohort for the fiscal year will go through this level of review (Cohort 2 for 2019‐20)

o Only the districts within Cohort 2 who are determined high risk will be selected for On‐site Monitoring (up to 25 districts)

o Districts will be required to upload documentation from the previous school year (2018‐19) into the Tiered Monitoring System prior to the On‐site review

o DESE staff will answer monitoring questionso A Corrective Action Plan (CAP) will be issued for any non‐compliance findingso Districts must respond to the CAP within 30 calendar days

‐

TRAINING & PREPARATION (TIER III)

• TIER III: TRAINING AND PREPARATIONo The applicable Cohort for the fiscal year will go through this level of review (Cohort 1 for 2019‐

20)o Districts within Cohort 1 will have an opportunity to:

Attend Regional Trainings Review district policies, procedures, and practices Review the Special Education Fiscal Monitoring Guide Implement and assess any changes deemed necessary

o Districts may be required to attend trainings based on Risk Assessment regardless of Cohorto Districts will not be required to answer any questions within the Tiered Monitoring System

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TOP MONITORING FINDINGS

• Federal, state, and local expenditures are not tracked separately in general ledger withappropriate source and project codes

• MOE calculation is not accurate or includes non‐special education expenditures• No Time and Effort documentation on file for federally paid employees (or incorrectly

completed)• Policies/procedures do not meet UGG requirements

ACTIVITY 16

TIERED MONITORING ACTIVITY

Complete the tiered monitoring activity worksheet.

HANDOUT

2018-19 2019-20 2020-21 2021-22

FY18 FY19 FY20 FY21

Tier I: Self-Assessment/Desk Monitoring Cohort 3 Cohort 1 Cohort 2 Cohort 3

Tier II: On-Site Monitoring Cohort 2 Cohort 3 Cohort 1 Cohort 2

Tier III: Training and Preparation Cohort 1 Cohort 2 Cohort 3 Cohort 1

Which Cohort is your district in?

Which Monitoring Level is your district in for 2019-20?

Name 3 factors that the districtcan control to keep their risk low.

Tier Level

ACTIVITY 16 - TIERED MONITORING ACTIVITY

Do you have to upload any documentation into the Tiered Monitoring System for 2019-20?

Do you have to answer any questions in the Tiered Monitoring System for 2019-20?

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SPECIAL EDUCATION FINANCE STAFF

Shelley WoodsCoordinator

[email protected](573) 751‐3561

Angie NickellDirector


Leslie TurpinAssistant [email protected]

(573) 751‐7022

Betty LohmannProgram [email protected]

(573) 751‐6904

Districts/LEAs beginning with 050 through 115

Ellen BohrnData Specialist


Districts/LEAs beginning with 001 through 049

Michael DierkingSupervisor


Gary SandersAssistant [email protected]

(573) 526‐5283

Lindsay ThomasAdmin Assistant


new directors special education finance academy - missouri … · 2019-08-07 · new directors...

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